Lisgar Corporation's shareholders' equity section at the beginning and end of 20x7 were as follows: Common shares Retained Earnings Jan. 1, 20x7 $814146 513723 Dec. 31, 20x7 $778853 644138 The following transactions took place during the year: Feb. 20 Issued 500u common shares for $111009 cash August 1 Retired 10000 common shares Dec. 31 Reported net income of $163722 for the year 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: a. $146302 b. $33307 c. $179609 d. $925155 Check