Lisgar Corporation's shareholders' equity section at the beginning and end of 20x7 were as follows Common shares Retained Earnings Contributed Surplus - reacquisition of common shares Jan. 1, 20x7 $802651 513455 15523 Dec. 31,20x7 $765791 635964 The following transactions took place during the year: Issued 5000 common shares for $114673 cash Retired 10000 common shares Reported net income of $163014 for the year Feb. 20 August 1 Dec. 31 How much cash did Lisgar Co. receive on the August 1 retirement of common shares? Assume the company did not declare any dividends during the year. Select one O a. $207561 b. $151533 O c. $167056 O d. $56028