At January 1, 2021, Concord Corporation had the following shareholders' equity: Share capital $1 Preferred shares, noncumulative, 25,000 shares authorized, 7900 shares issued Common shares, 1,000,000 shares authorized, 59000 shares issued $172000 752000 924000 430000 $1354000 Retained Earnings Total 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 2-for-1 stock split on the common shares. During the year, the company paid cash dividends of $73000 and reported profit of $435000. The number of common shares issued at December 31, 2021 is O 2000000 O 129800. O 100000. O 64900