Lisgar Corporation's shareholders' equity section at the beginning and end of 20x7 were as follows: Common shares Retained Earnings Jan. 1, 20x7 $794498 506124 Dec. 31, 20x7 $789186 ? The following transactions took place during the year: Feb. 20 Issued 5000 common shares for $111378 cash August 1 Retired 10000 common shares for $185878 Dec. 31 Reported net income of $173634 for the year What is Lisgar's Retained Earnings balance at the end of 20x7? Assume the company did not declare any dividends during the year. Select one: O a. $1399756 O b. $610570 O c. $679758 O d. $436936 Check