On May 1, Beca Corporation incorporated and authorized 200,000 preferred shares and an unlimited number of common shares. On May 2, Beca issued 2.000 common shares for $15 per share. On June 15 , it issued an additional 900 common shares for $16 per share. On November 1 , Beca issued 180 preferred shares for $32 per share. On December 15 , it issued an additional 180 preferred shares for $33 per share. (a) (b) Indicate how many shares are authorized and how many are issued at the end of the year for the (1) preferred shares and (2) commonshares