Can you help me with part B ?

Application Problem 11-1A a-b (Part Level Submission) The following information is available for Beauvalon Inc. for the preparation of its September 30, 2020, financial statements Income before taxes Income tax expense Other comprehensive income (loss) Earnings per share Dividends declared, common Dividends declared, preferred Retained earnings, October 1, 2019 Accumulated other comprehensive income, October 1, 2019 Share capital, common shares, October 1, 2019 Share capital, preferred shares, October 1, 2019 $368,040 $63,400 $(12,200) $1.804 $36,000 $16,000 $1,455,000 $43,800 $2,250,000 $570,000 Beauvalon did not issue or buy back any shares during the year. (a) Your answer is correct. Prepare the shareholders' equity section of the statement of financial position as at September 30, 2020. (Hint: Identify which Shareholders' equity, September 30, 2020: Share Capital Common Shares 2250000 Preferred Shares 570000 Total Share Capital 2820000 Retained Earnings 1707640 Accumulated Other Comprehensive Income 31600 Total Shareholders' Equity 4559240 (b) x Your answer is incorrect. Try again. How many common shares does Beauvalon have outstanding? 964102 Common shares U shares