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

Common shares, unlimited shares authorized; $200,000$ shares

issued and outstanding

Retained earnings

$$2,400,000$

$400,000$

During $2023,$ the following equity transactions occurred:

Apr. $15$ Repurchased and retired $15,000$ common shares at $$10\mathrm{.}40$ per share.

May $1$ Repurchased and retired $25,000$ common shares at $$13\mathrm{.}60$ per share.

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