Sunland Ltd. was organized on January 1, 2023, with 299700 no par value common shares authorized. During 2023, the corporation had the following share transactions: Jan. 4 Issued 120500 shares at $11 per share Mar. 8 Issued 39500 shares at $12 per share May 17 Purchased 14500 shares at $13 per share and cancelled them July 6 Issued 29000 shares at $14 per share Aug. 27 Issued 9500 shares at $15 per share The total amount in the Common Shares account at December 31, 2023 is (Round intermediate calculations to 2 decimal places, e.g. 52.75.)