Cullumber Technologies Inc. reported the following information related to its shareholders equity on January 1 $2.280,000 Common shares, 1.520.000 authorized. 760,000 shares issued Contributed surplus-reacquisition of common shares Retained earnings 15.150 708,000 During the year, the following transactions related to common shares occurred in the order listed: 1. 2 3 Issued 40,000 shares at $4.00 per share. Reacquired 10,000 shares at $3.00 per share Issued 5,000 shares at $4,64 per share Reacquired 19.000 shares at $4 per share Reacquired 76,000 shares at $3 per share. 4. un (a) Calculate the number of shares authorized and issued at the end of the year. Number of shares authorized 700000 Number of shares issued 760000 (b) Determine the ending balances in each of the following accounts: Common Shares, Contributed Surplus-Reacquisition of Common Shares, and Retained Earnings (Round the average issue price to two decimal places, es 5.27 and final answers to decimal places, es. 5.276) Common shares Contributed Surplus-reacquisition of common shares $ Retained earnings $