Current Attempt in Progress Tamarisk plc has two classes of share capital outstanding: 8%, 20 par preference and 5 par ordinary. At December 31, 2021, the following accounts were included in equity. Share Capital-Preference, 157,400 shares 3,148,000 Share Capital-Ordinary, 2,036,000 shares 10,180,000 Share Premium-Preference 202,000 Share Premium-Ordinary 26,919,000 Retained Earnings 4,454,000 The following transactions affected equity during 2022. Jan. 1 30.100 preference shares issued at 23 per share. Feb. 1 51.500 ordinary shares issued at 21 per share. June 1 July 1 Sept. 15 Dec. 31 Dec. 31 2-for-1 share split (par value reduced to 2.50). 31,800 ordinary treasury shares purchased at 10 per share. Tamarisk uses the cost method. 9.100 treasury shares reissued at 11 per share. The preference dividend is declared, and an ordinary dividend of 52 pence per share is declared. Net income is 2,081,000.