Mannesh Inc. ended 2019 with 9 million common shares issued and outstanding. The average issue price was $1.33. Beginning retained earnings totalled $35 million. In March 2020, Mannesh Inc. issued 6 million common shares at a price of $7 per share. In May, the company declared and distributed 4 percent stock dividend at a time when Mannesh's common shares had a fair value of $8 per share. Then in October, Mannesh's stock price dropped to $5 per share and the company executed a 1-for-2 stock split. For the year, Mannesh Inc earned net income of $22 million and declared and paid cash dividends of $13 million. Required: A. Complete the following tabulation to show what Mannesh Inc should report for shareholders' equity at December 31, 2020. B. Journalize the transactions noted above (Journal entry explanations are not required) Common Retained Total (Amounts in millions) Shares Earnings Equity