Carla Vista Technologies Inc. reported the following information related to its shareholders equity on January 1:

Common shares, 1,440,000 authorized, 720,000 shares issued		$1,440,000
Contributed surplusreacquisition of common shares		15,100
Retained earnings		721,000

During the year, the following transactions related to common shares occurred in the order listed:

1.		Issued 30,000 shares at $4.00 per share.
2.		Reacquired 9,000 shares at $2.00 per share.
3.		Issued 6,000 shares at $4.57 per share.
4.		Reacquired 19,000 shares at $4 per share.
5.		Reacquired 75,800 shares at $2 per share.

(a) Calculate the number of shares authorized and issued at the end of the year.

Number of shares authorized
Number of shares issued

(b) Determine the ending balances in each of the following accounts: Common Shares, Contributed SurplusReacquisition of Common Shares, and Retained Earnings. (Round the average issue price to two decimal places, e.g. 5.27 and final answers to 0 decimal places, e.g. 5,276.)

Common shares		$
Contributed Surplusreacquisition of common shares		$
Retained earnings