The balance sheet for Umi Sustainable Seafood Inc. reported the following components of equity on December 31, 2022: Common shares, unlimited shares authorized, 20,200 shares issued and outstanding $ 370,000 Retained earnings 218,000 Total equity $ 588,000 In 2023, Umi had the following transactions affecting shareholders and the equity accounts: Jan. 5 The directors declared a $3.40 per share cash dividend payable on Feb. 28 to the Feb. 5 shareholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 850 common shares at $38.60 per share. Aug. 22 Sold 1,350 common shares at $27.40 per share. Sept. 5 The directors declared a $3.40 per share cash dividend payable on October 28 to