Nomis Ltd reported the following items on the balance sheet at December 31, 2020. Assets Current assets 43,200 Property, plant and equipment, net 83,800 Total assets 127,000 Liabilities Current liabilities 21,600 Bonds, net 32,000 Total liabilities 53,600 Shareholders' Equity $0.5 cumulative preferred shares; 3,000 600 shares issued Common shares; 8,000 shares issued 40,000 30,400 73,400 127,000 Retained earnings Total shareholders' equity Total liabilities and shareholders' equity During the year 2021, Nimos Ltd. had encountered the following transactions which affected shareholders' equity: Feb-12: Issued 3,000 common shares for $5.5 per share. Jun-17: Declared the regular cash dividend on the preferred shares. Aug-09: Paid the cash dividend.