Bernie Bird Co. adjusted trial balance on December 31, 20x1, includes the following account balances: Ordinary shares, PS par 800,000 Subscribed share capital 100,000 Share premium 1,120,000 Subscription receivable Cumulative losses on translation of foreign operation Retained earnings - appropriated Retained earnings - unappropriated Treasury shares, at cost 80,000 60,000 320,000 700,000 200,000 What amount should Bernie report as total shareholders' equity in its December 31, 20x1 statement of financial position? O 2,760,000 2,860,000 3,380,000 2,700,000