Tamarisk plc has two classes of share capital outstanding: 8%, 20 par preference and 5 par ordinary. At December 31, 2021, the following accounts were included in equity. Share Capital-Preference, 139.000 shares 2,780,000 Share Capital-Ordinary, 2,033,000 shares 10,165,000 Share Premium-Preference 202,000 Share Premium-Ordinary 26,606,000 Retained Earnings 4,459,000 The following transactions affected equity during 2022. Jan. 1 Feb. 1 32,200 preference shares issued at 24 per share. 48,600 ordinary shares issued at 21 per share. 2-for-1 share split (par value reduced to 2.50). June 1 July 1 Sept. 15 29,500 ordinary treasury shares purchased at 10 per share. Tamarisk uses the cost method. 10,100 treasury shares reissued at 11 per share.