Zen Aerospace Corporation reported the following equity account balances on December 31, 2022: Preferred shares, $3.60 cumulative, unlimited shares authorized $ 0 Common shares, unlimited shares authorized, 25,000 shares issued and outstanding 690,000 Retained earnings 334,000 In 2023, the company had the following transactions affecting shareholders and the shareholders equity accounts: Jan. 1 Purchased and retired 3,000 common shares at $36 per share. 14 The directors declared an 1