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 $3,600,000 460,000 During 2023, the following equity transactions occurred: Apr. 15 Repurchased and retired 9,000 common shares at $16.40 per share. May 1 Repurchased and retired 17,000 common shares at $19.60 per share. Nov. 1 The board of directors declared a 2:1 share split effective on this date. Required: 1. Prepare journal entries 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.)