2. Ignoring part 1, On January 1, 2020, Dunder Mifflin Corp, a publicly traded company, had these shareholders' equity accounts: Common shares (Unlimited number of shares authorized, 15,000 issued) $600,000 Contributed surplus $25,000 Retained earnings $200,000 On February 1 the company declared a 5% stock dividend to common shareholders. The stocks market price was $90.00. February 15th is the date of record and March 1st is the date of payment. On February 15th the stocks market price was $95.00 and on March 1** the stock's market price was $98.00. Calculate the balance in number of common shares, dollars of common shares, dollars of contributed surplus and dollars of retained earnings after the above transactions at March 1st, 2020, after the stock dividend payment. March 1, 2020 January 1, 2020 15,000 Number of common shares Common shares $600,000 Contributed surplus $25,000 Retained earnings $200,000