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On January 1, 2021, Hum Enterprises Inc. had 63,000 common shares, recorded at $315,000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 Issued 4,000 common shares at $7 per share. June 15 Declared a 5% stock dividend to shareholders of record on September 5, distributable on September 20. The shares were trading for $9 a share at this time. Sep. 21 Announced a 1-for-2 reverse stock split. Shares were trading at $7 per share at the time. Nov. 1 Issued 3,000 common shares at $16 per share. Dec. 20 Repurchased 10,000 common shares for $14 per share. This was the first time Hum had repurchased its own shares. Date Account Titles and Explanation Debit Credit Apr. 1 Cash 28000 Common Shares 28000 June 15 Retained Earnings Stock Dividends Distributable Sept. 20 Stock Dividends Distributable Common Shares Sept. 21 No Entry No Entry Nov. 1 Cash Common Shares Dec. 20 Record the last transaction (Dec. 20) assuming the price to reacquire the shares was $9 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 O for the amounts. Round the average per share to three decimal places, e.g. 5.271 and final answers to O decimal places, e.g. 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 $12 per share. Also assume that Hum has a credit balance of $3,000 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 O for the amounts. Round the average per share to three decimal places, e.g. 5.271 and final answers to O decimal places, e.g. 5,271.) Date Account Titles and Explanation Debit Credit Dec. 20

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