Use the information provided below to answer the following questions. Victoria Products Inc. Equit Section of the Balance Sheet Octoar 31, 2020 Contributed capital: Preferred shares, $3 non-cumulative; unlimited shares authorized, A shares issued and outstanding Common shares, unlimited shares authorized, 317,000 shares issued and outstanding Total contributed capital Deficit Total equity $ 378,400 B c D $ 2,984,000 Other information: All of the shares were issued during the first year of operations (year ended October 31, 2019). The common shares were issued for an average price of $8.8 per share. The preferred shares were issued for an average price of $17.2 per share. Retained Earnings at October 31, 2019, was $376,000. No dividends had been paid for the year ended October 31, 20 Required: 1. Calculate A Number of Preferred shares