rest api to get the list of all the users and teams to which a record is shared in ms dynamics

I want to see the list of users and teams to which a record is shared. I only want to see the list of users and teams that are given access to a record through the share button and not through the security role.

I am aware of the RetrieveSharedPrincipalsAndAccessRequest function. But, I don't want to write a plugin or create a custom action.

My question is how can I use the 'RetrieveSharedPrincipalsAndAccessRequest' function as a REST API?

The PrincipalAccessObject table holds the sharing data and you can query it.

E.g. by using FetchXml:

<fetch>
  <entity name='principalobjectaccess'>
    <attribute name='objectid' />
    <attribute name='objecttypecode' />
    <attribute name='accessrightsmask' />
    <link-entity name='systemuser' to='principalid' from='systemuserid' alias='u' link-type='outer'>
      <attribute name='systemuserid' />
      <attribute name='fullname' alias='user' />
    </link-entity>
    <link-entity name='team' to='principalid' from='teamid' alias='t' link-type='outer'>
      <attribute name='teamid' />
      <attribute name='name' alias='team' />
    </link-entity>
    <filter>
      <condition attribute='objectid' operator='eq' value='{OBJECT-ID}' />
    </filter>
  </entity>
</fetch>

The access rights mask is a flag enum. Documentation on it can be found on MS Learn.