The Blue Jays Corp. began 2020 with $390,000 in assets, $140,000 in liabilities, and $170,000 of retained earnings. Net income for the year was $120,000 and dividends of $110,000 were paid. Blue Jays Corp. has a December 31 year end. Part A: (2 marks) Prepare the Statement of Retained Earnings for 2020, in good form. Part B: (2 marks) What is the amount in the share capital (also called common shares) account for Blue Jays Corp. at the beginning of 2020? (Hint: use your understanding of the accounting equation.) Show your calculations. Amount of Share Capital/Common Shares: $ Calculation