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The financial statements of Planet Media Inc. included the following selected information at December 31, 2018: Common shares Retained earnings Net earnings Dividends declared $1,670,000 932,000 1,102,200 980,000 The common shares were sold at $20 per share. Required: 1. What was the amount of retained earnings at the beginning of 2018? (Round your intermediate calculations and final answer to nearest whole dollar amount.) Retained earnings $ 909,800 2. Compute earnings per share. (Round the final answer to 1 decimal place.) Earnings per share $ 13.2 3. Prepare the shareholders' equity section of the company's statement of financial position at December 31, 2018. PLANET MEDIA INC. Shareholders' Equity December 31, 2018 Share capital: Common shares $ 1,670,000 Retained earnings 932,000 Shareholders' equity $ 2,602,000