Question 30 (23 points) Nomis Ltd reported the following items on the balance sheet at December 31, 2020. Assets Current assets 55,100 Property, plant and equipment, net 109,400 Total assets 164,500 Liabilities Current liabilities 37,600 Bonds, net 50,000 Total liabilities 87,600 Shareholders' Equity $0.5 cumulative preferred shares; 1,500 400 shares issued Common shares; 6,000 shares issued 48,000 Retained earnings 27,400 Total shareholders' equity 76,900 Total liabilities and shareholders' 164,500 equity During the year 2021, Nimos Ltd. had encountered the following transactions which affected shareholders' equity: Feb-12: Issued 1,000 common shares for $6.1 per share. Jun-17: Declared the regular cash dividend on the preferred shares. Aug-09: Paid the cash dividend.