Carla Vista Corporation was organized on January 1, 2023, with 401000 no par value common shares authorized. During 2023, the corporation had the following share transactions: Jan. 5 Issued 155000 shares at $11 per share Apr. 6 Issued 56000 shares at $13 per share June 8 Issued 56000 shares at $15 per share July 28 Purchased 19000 shares at $12 per share and cancelled them Dec. 31 Issued 19000 shares at $19 per share What is the total amount of contributed surplus at December 31, 2023? (Round intermediate calculations to 2 decimal places, e.g. 52.75.) $0 $19000 $228000 $4940