4 of 9 < > Concord Corporation has the following account balances at December 31, 2020: Common Shares Subscribed $ 270,000 Common Shares 330,000 Subscriptions Receivable 60,000 Retained Earnings 1,347,000 Contributed Surplus 302,000 Accumulated Other Comprehensive Income 572.000 Prepare the December 31, 2020 shareholders' equity section of the SFP. Concord Corporation Shareholders' Equity Share Capital Preferred Shares Common Shares Less Share Subscriptions Receivable Total Share Capital Retained Earnings Total Paid-in Capital Common Shares Subscribed As at December 31, 2020 $ $ $ -/3 E