Strict Fitness Ltd. has a December 31 year end. On January 1, 2023, the company had the following shareholder's equity accounts. \begin{tabular}{l|r|} \hline \begin{tabular}{l|r} Preferred Shares, $5 cumulative, unlimited & \\ number authorized, & \\ 5,500 issued \end{tabular} & 1,220,000 \\ \hline CommonShares,unlimitednumberauthorized,160,000issued & 2,215,000 \\ \hline Retained Earmings & 52,000 \\ \hline Accumulated Other Comprehensive Income & \\ \hline \end{tabular} Strict Fitness Ltd. had the following transactions during 2023: 31-Jan Issued 40,000 common shares at 28-Feb issued 1,000 preferred shares at 31-Mar Reacquired 30,000 Common Shares at 31-Aug Issued 15,000 common shares at ncome of $600,000 ncome of $675,000 $9.00 per share. $105 per share $10 per share $12 per share For 2023, the company reported net income of 5600.000 and comprehensive income of $675,000 Instructions: Note: USE Excel for linking the numbers from the above trial balance (link by using = and then clicking on the cell). A/s A) Record all of the transactions. B) Prepare the Statement of Changes in Shareholders' Equity. C) Calculate Strict Fitness' 2023 earnings per share. (Hint weighted average number of common shares outstanding has to be calculated)