Ivanhoe Ltd. was organized on January 1, 2023, with 300000 no par value common shares authorized. During 2023, the corporation had the following share transactions: Jan. 4 Issued 120000 shares at $9 per share Mar. 8 May 17 Issued 39000 shares at $10 per share Purchased 16400 shares at $11 per share and cancelled them July 6 Issued 32800 shares at $12 per share Aug. 27 Issued 10800 shares at $13 per share The total amount of contributed surplus at December 31, 2023 is $28300. $0. $151700. $180000.