14 (3 points) Saved Below are the balances of selected shareholders' equity accounts as of December 31, 2020: Preferred shares, $1.2, cumulative, 200,000 shares authorized, 180,000 shares issued and outstanding 220000 Common shares, 2,000,000 shares authorized, 1,700,000 shares issued, and 1,500,000 shares outstanding 3500000 Contributed surplus from retirement of common shares 45000 Retained earnings 400000 Accumulated other comprehensive income 220000 What is capital stock as of December 13, 2020