10. Following is the shareholders' equity section of the balance sheet of the Everslim Company: Share capital: Preferred shares, 420,000 shares authorized, 4,000 shares issued $400,000 Common shares, 100,000 shares authorized, 30,000 shares issued 150,000 Total share capital $550,000 Retained earnings 267,000 Total shareholders' equity $817,000 The preferred shares are currently selling for $102.25 per share and the common shares are currently selling for $11.50 per share. The total share capital after the distribution of a $66,000 dividend is: A) $400,000 B) $150,000 C) $550,000 D) $817,000