Pharoah Technologies Inc. reported the following information related to its shareholders' equity on January $1$:

During the year, the following transactions related to common shares occurred in the order listed:

Issued $35,000$ shares at $$4\mathrm{.}10$ per share.

Reacquired $9,000$ shares at $$2\mathrm{.}00$ per share.

Issued $3,000$ shares at $$4\mathrm{.}53$ per share.

Reacquired $19,000$ shares at $$4$ per share.

Reacquired $75,000$ shares at $$2$ per share.

$($a$)$ Calculate the number of shares authorized and issued at the end of the year.

Number of shares authorized $($a$)$ Calculate the number of shares authorized and issued at the end of the year.

Number of shares authorized

Number of shares issued

$($b$)$ Determine the ending balances in each of the following accounts: Common Shares, Contributed Surplus$-$Reacquisition of

Common Shares, and Retained Earnings. $($Round the average issue price per share to $2$ decimal places, e$.$g$.5\mathrm{.}27$ and final answers to $0$

decimal places, e$.$g$.5,276.)$

Common shares

Contributed surplus$-$reacquisition of common shares

Retained earnings

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