The balances in Wildhorse Inc.$$s shareholders$$ equity accounts at December $31,2023$ are:

Common shares, no par, $54500$ authorized, $43600$ outstanding $$1438800$

Retained earnings $($deficit$)(363000)$

At this, time, a financial reorganization was approved. Equipment was written down $$99800,$ and inventory increased $$6300.$

As the first step of the reorganization, how much should the Common Shares account be adjusted by$?$

Select answer from the options below $-$$$363000$

$$1111800$

$$501400$

$$436000$

When I did the calculation $501400$ is not the answer