The Data Group Inc. had the following balances In its equity accounts at December $31,2022$:

Common shares, unlimited shares authorlzed; $230,000$ shares

issued and outstanding

Retained earnings

$$4,830,000$

$490,600$

During $2023,$ the following equity transactions occurred:

Apr. $15$ Repurchased and retired $9,600$ common shares at $$19\mathrm{.}40$ per share.

May $1$ Repurchased and retired $20,000$ common shares at $$22\mathrm{.}60$ per share.

Nov. $1$ The board of directors declared a $2$:$1$ share split effective on this date.

Required:

Prepare journal entrles to account for the transactions during $2023($assuming the retirements were the first ever recorded by The Data Group Inc.$).($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" In the first account field.$)$

$\backslash$table$[[$No$,$Date,General Journal,Debit,Credit$],[1,$Apr. $15,$Common shares,$201,600,],[,,$Contributed capital from retirement of common shares,,$160,080],[,,$Cash,,$16,080],[,,,,]]$

$\backslash$table$[[$Date$,$Note Disclosure$],[$Apr$.15,],[$May $01,$Amount$]]$