Berne Ltd. was organized on january 1, 2020, with 300,000 no par value common shares authorized. During 2020, the corporation had the following share transactions: Jan 4 Issued 120,000 shares at $10 per share Mar 3 issued 40,000 shares at $11 per share May 17 Purchased 15,000 shares at $12 per share and cancelled them Jul 6 issued 30,000 shares at $13 per share Aug 27 issued 10,000 shares at $14 per share The total amount of contributed surplus at December 31, 2020 is