Nomis Ltd reported the following items on the balance sheet at December 31, 2020. Assets Current assets 57,200 Property, plant and equipment, net 113,400 Total assets 170,600 Liabilities Current liabilities 41,600 Bonds, net 50,000 Total liabilities 91,600 Shareholders' Equity $0.5 cumulative preferred shares; 2,500 500 shares issued Common shares; 4,000 shares issued 20,000 Retained earnings 56,500 Total shareholders' equity 79,000 Total liabilities and shareholders' 170,600 equity During the year 2021, Nimos Ltd. had encountered the following transactions which affected shareholders' equity: Feb-12: Issued 2,000 common shares for $5.2 per share.