B. Q1: The following items were shown on the statement of financial position of Lucy Corporation on December 31, 2020: Equity Share Capital-Ordinary. $5 par value, 360,000 shares authorized shares issued and outstanding $1,550,000 Share Premium-Ordinary 165,000 Retained Earnings.......... 750,000 Less: Treasury Shares (18,000 shares)... (180,000) Total Equity $2.295.000 Required Complete the following statements and show your computations. (a) The number of ordinary shares issued was (b) The number of ordinary shares outstanding was (c) The cost per treasury share was 5 (d) Assuming that 10% of the treasury shares is sold at $8 per share the balance in the Treasury Shares account would be $ () Assuming that 10% of the treasury shares is sold at $8 per share, The amount of retained earnings that is available for dividends would be $