Grouper Corp. reported the following amounts in the shareholders' equity section of its December 31, 2019 SFP: Preferred shares, $8 dividend (9,000 shares authorized, 2,100 shares issued) Common shares (unlimited authorized, 22,000 issued) Contributed surplus Retained earnings Accumulated other comprehensive income Total $195,300 528,000 45,800 270,000 71,000 $1,110,100 During 2020, the company had the following transactions that affect shareholders' equity. 1. Paid the annual 2019 $8 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends had been declared on December 31, 2019. 2. Purchased 3,800 shares of its own outstanding common shares for $32 per share and cancelled them. 3. Issued 800 shares of preferred shares at $107 per share (at the beginning of the year). 4. Declared a 10% stock dividend on the outstanding common shares at their fair value when the shares were selling for $45 per share. 5. Issued the stock dividend. 6. Declared the annual 2020 $8 per share dividend on preferred shares and a $3 per share dividend on common shares. These dividends are payable in 2021. The contributed surplus