Sunland Corporation as the following uity on 1.200 $566000 Shareholder Share capital $10 convertible preferred share 10.000 shares withorized 1800 Common share 200.000 authored 7000 Total share Retained Torches equity 17 2300000 47000 $225.2000 900.common shares were for the debt Retained Earnings for $2.500 Credit Common Shares for $161500 credit Contributed Surplus for $28500 be Common Shares for sto1500