At December 31, 2018, Laurier Limited, had the following shareholders' equity: Common shares, 75,000 issued Retained earnings $300,000 $750,000 During 2019, the following events occurred: On February 1, the company declared and paid a $0.50 cash dividend. On June 10, the company split the common shares two for one. On December 1, the company declared and paid a $0.40 cash dividend. At December 31, the company reported a loss of $106,000 for the year. At December 31, 2019, the balance of retained earnings is $546,500 $576,500 $620,000 $380,000 None of the above