3) HD Corporation had the following shareholders' equity balances at January 1, 2020: Common shares, unlimited authorized, 200,000 issued Retained earnings $800,000 $120,000 During the year 2020, revenue was $400,000 and expenses was $280,000. The following events occurred in 2020: Feb 1, 2020 Issued 50,000 common shares for $150,000 cash. Mar 10, 2020 Declared a cash dividend of $0.15 per share to the shareholders Apr 3, 2020 Paid dividends Requirement: Show all calculations below (15 marks) a) What is the book value per common share on Jan 1, 2020?| b) What is the book value per common share on Dec 31, 2020? c) What is the amount of dividends paid to common shareholders? d) What is the amount of retained earnings on Dec 31, 2020