View Policies Current Attempt in Progress On January 1, 2021. Hum Enterprises Inc. had 65,000 common shares, recorded at $390,000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 June 15 Sep. 21 Nov, 1 Dec. 20 Issued 4,000 common shares at $8 per share. Declared a 5% stock dividend to shareholders of record on September 5, distributable on September 20. The shares were trading for $10 a share at this time. Announced a 1-for 2 reverse stock split. Shares were trading at $8 per share at the time. Issued 3,000 common shares at $18 per share. Repurchased 10.000 common shares for $16 per share. This was the first time Hum had repurchased its own shares. Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $11 per share. This is the first time Hum had repurchased its own shares. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter Ofor the amounts. Round the average per share to three decimal places, eg. 5.271 and final answers to decimal places, eg. 5,271.) Date Account Titles and Explanation Debit Credit Dec 20 Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $14 per share. Also assume that Hum has a credit balance of $3,400 in its Contributed Surplus-Reacquisition of Common Shares account. (Credit account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Round the average per share to three decimal places, e$. 5.271 and final answers to decimal places, eg. 5,271.) Date Account Titles and Explanation Debit Credit Dec. 20