10. London Corporation was organized on January 1, 2012, with 400,000 no par value common shares authorized. During 2012, the corporation had the following share transactions: Jan 5 Issued 150,000 shares at $10 per share April 6 Issued 50,000 shares at $12 per share June 8 Issued 50,000 shares at $14 per share July 28 Purchased 20,000 shares at $11 per share and cancelled them Dec 31 Issued 20,000 shares at $18 per share What is the total amount of contributed surplus at December 31, 2012? 0. b. $ 4,000. $ 20,000. d. $220,000