Question 2 of 11 < > Riverbed Corporation, a public company, reported the following balances at January 1, 2023: Common Shares (32,300 shares issued, unlimited authorized) $807,500 Retained Earnings 1,569,000 Contributed Surplus 148,000 Accumulated Other Comprehensive Income 30,800 -/12 III During the year ended December 31, 2023, the following summary transactions occurred: Net income earned during the year $308,000 Unrealized gain on FV-OCI investments 21,000 Reduction of contributed surplus during the year due to repurchase of common shares 18,000 Reduction of common shares account balance during the year due to repurchase of 1,100 common shares 27,500 Dividends declared during the year on common shares 64,000 Issued 2,200 common shares during the year 88,000