At January 1, 2021, Bramble Corporation had the following shareholders' equity: 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 $441000. The number of common shares issued at December 31,2021 is 45100 135300 100000. 3000000