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Problem 13-10A Retirement of shares, retained earnings analysis LO1, 2, 5 Help Me SOLVE IT CHECK FIGURE: 1. Outstanding shares Oct. 5 = 22,200 Note: Problem 13-10B covers LO1, 5 with no retirement of shares. The equity section from the December 31, 2020 and 2021, balance sheets of Westburne Corporation appear as follows: 2021 2020 Contributed capital: Common shares, 50,000 shares authorized; 22,200 and 20,000 shares issued and outstanding, respectively . $486,920 $392,000 Retained earnings... 560,000 448,000 The following transactions occurred during 2021 (assume the retirements were the first ever recor Westburne): Jan. 5 A $1.40 per share cash dividend was declared, and the date of record was five days later. Mar. 20 1,500 common shares were repurchased and retired at $19.60 per share. Apr. 5 A $1.40 per share cash dividend was declared, and the date of record was five days later. July 5 A $1.40 per share cash dividend was declared, and the date of record was five days later. 31 A 20% share dividend was declared when the market value was $33.60 per share. Aug. 14 The share dividend was issued. Oct. 5 A $1.40 per share cash dividend was declared, and the date of record was five days later