At January 1, 2021, Bonita Corporation had the following shareholders' equity: Share capital $1 Preferred shares, noncumulative, 25,000 shares authorized, 9700 shares issued Common shares, 1,000,000 shares authorized, $161000 45000 shares issued 741000 902000 439000 Retained Earnings Total Shareholders' Equity $1341000 On March 12, 2021, when the common shares have a market value of $18, the board of directors declared and paid a 10% common stock dividend. On July 31, 2021, the board declared a 3-for-1 stock split on the common shares. During the year, the company paid cash dividends of $76000 and reported profit of $435000. The number of common shares issued at December 31, 2021 is O 49500. O 3000000. O 100000. O 148500