At January 1, 2021, Sunland Corporation had the following shareholders equity: Share capital $1 Preferred shares, noncumulative, 25,000 shares authorized, 9300 shares issued $144000 Common shares, 1,000,000 shares authorized, 44000 shares issued 755000 899000 Retained Earnings 423000 Total Shareholders Equity $1322000 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 $71000 and reported profit of $445000. The number of common shares issued at December 31, 2021 is 48400. 145200. 100000. 3000000.