The following selected list of accounts with their normal balances was taken from the general ledger of Grant Corporation as of December 31, 2020. Answer Questions 30 through 32 using the following table. Cash Common shares, 100,000 shares authorized, 38,000 shares issued Retained earning Cash dividends payable Preferred shares, 300,000 shares authorized 200.000 shares issued $173,500 190,000 131,500 25.000 500,000 30) The average issue price of a common share was: A) $3.80 B) $1.90 $5.00 D) $0.95 31) The average issue price of a preferred share was A) $2,50 B) $6.90 $5.00 D) $3.80 32) The total shareholders' equity as of December 31, 2020 was: A) $190,000 B) $846,500 $881,500 D) $821,500 33) Overton Company had the following transactions in 2020, its first year of operations Issued 5,000 common shares at $30.00 per share. Earned net income of $200,000. I Paid dividends of $5.00 per share. At the end of 2020, how much is the total contributed capital? A) $150,000 B) $325,000 $175,000 D) $200,000