You are a PA examining the financial statements of a public corporation for the year ended December 31. The shareholders' equity section of the public corporation's balance sheet at December 31 follows: Shareholders' equlty: Share capital-100,000 no par value shares authorized; 50,000 shares issued and outstanding $ 750,000 Contributed capital 132,580 Retained earnings 117,490 Total shareholders' equity $ 1,000,070 Requirements: 1. Present at least three audit procedures (descriptive) that you would apply to the Retained Earnings account (10%). 2. Briefly describe the transaction(s) that have occured which possibly gave rise to the 'Contributed capital (5%). CNC n/Mari