The following shareholders' equity accounts are reported by Blossom Inc. on January 1: Common shares (unlimited authorized, 151,500 issued) $2,424,000 Preferred shares ($4 cumulative, convertible, 100,000 authorized, 5,100 issued) 382,500 Contributed surplus-reacquisition of common shares 30,200 Retained earnings 1,261,000 The following selected transactions occurred during the year: Feb. 11 Mar. 2 Juno 14 Issued 50,500 common shares at $20 per share. Reacquired 19,600 common shares at $22 per share. Split thei