Berlin Corporation was organized on January 1, 2018, with 400,000 no par value common shares authorized. During 2018, the corporation had the following share transactions:

Jan 5 Issued 150,000 shares at $10 per share

Apr 6 Issued 50,000 shares at $12 per share

Jun 8 Issued 50,000 shares at $14 per share

Jul 28 Purchased 20,000 shares at $11 per share and cancelled them

Dec 31 Issued 20,000 shares at $18 per share

What is the total amount of contributed surplus at December 31, 2018?

		$4,000
		$20,000
		$220,000
		$0