Sunland Corp. reported the following amounts in the shareholders equity section of its December 31, 2022 SFP:

Preferred shares, $9 dividend (9,000 shares authorized, 1,800 shares issued)		$180,000
Common shares (unlimited authorized, 24,000 issued)		576,000
Contributed surplus		67,700
Retained earnings		250,000
Accumulated other comprehensive income		85,000
Total		$1,158,700

During 2023, the company had the following transactions that affect shareholders equity:

1.		Paid the annual 2022 $9 per share dividend on preferred shares and a $5 per share dividend on common shares. These dividends had been declared on December 31, 2022.
2.		Purchased 4,000 of its own outstanding common shares for $37 per share and cancelled them.
3.		Issued 1,000 preferred shares at $102 per share (at the beginning of the year).
4.		Declared a 10% stock dividend on the outstanding common shares at their fair value when the shares were selling for $49 per share.
5.		Issued the stock dividend.
6.		Declared the annual 2023 $9 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends are payable in 2024.

The contributed surplus arose from net excess of proceeds over cost on a previous cancellation of common shares. Total assets at December 31, 2022, were $2,140,000, and total assets at December 31, 2023, were $2,616,000. The company follows IFRS.

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