The following shares were issued in ABC Co.: 1) January 1, Year 1: Rowan Richardson incorporated ABC Co. and received 2,000 common shares for $2,000 from the corporate treasury. 2) January 1, Year 2: Priscilla Cruz received 500 common shares in ABC Co. for $1,000 (fair market value) from the corporate treasury. 3) December 31, Year 3: Casey Greer received 1000 preferred shares of ABC Co. for $5,000 (fair market value) from the corporate treasury. Required: (a) Calculate the paid-up capital (PUC) of the common shares and the preferred shares of ABC Co. at the end of Year 3. (b) Calculate the PUC and adjusted cost base (ACB) of the shares held by Rowan, Priscilla, and Casey.