Lisgar Corporation's shareholders' equity section at the beginning and end of 20x7 were as follows: Jan. 1, 20x7 $805429 Dec. 31, 20x7 $774321 519236 647846 Common shares Retained Earnings Contributed Surplus - reacquisition of common shares 18713 The following transactions took place during the year: Feb. 20 Issued 5000 common August Retired 10000 common Dec. 3 Reported net income of shares for $117088 cash shares S174239 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. $166909 b. $148196 c. $212538 d. $64342