ABC Corporation Balance Sheet (partial) As at December 31, 2023 Shareholders Equity Contributed Capital Preferred Shares, $5 cumulative, 100,000 shares authorized $20,000,000 Common Shares, unlimited shares authorized, 5,000,000 shares issued and outstanding 60,000,000 Total Contributed Capital 80,000,000 Retained Earnings 4,500,000 Total Shareholders Equity $84,500,000 Select one: a. $60,000,000 b. $500,000 c. $25,000,000 d. Cannot be determined