Tangerine Inc. has the following on its balance sheet on December 31, 2021: Preferred Shares, $.40, cumulative, 50,000 issued and outstanding $100,000 Common Shares, unlimited authorized, 100,000 issued and outstanding $250,000 A stock split was declared on December 31, 2021. What is the liability for the stock split that will be shown on the 2021 balance sheet? Do not input dollar signs, commas or decimals. Input 0 if the answer is zero. Use brackets if your answer is negative