On January 1, 2021, Hum Enterprises Inc. had 65.000 common shares, recorded at $ 390.000. The company follows IFRS. During the year, the following transactions occurred: Apr. 1 June 15 Issued 4.000 common shares at $8 per share. Declared a 5% stock dividend to shareholders of record on September 5, distributable on September 20. The shares were trading for $ 10 a share at this time. Sep. 21 Announced a 1-for-2 reverse stock split. Shares were trading at $8 per share at the time. Nov. 1 Issued 3,000 common shares at $ 18 per share. Repurchased 10,000 common shares for $ 16 per share. This was the first time Hum had repurchased its own shares. Dec. 20 Part A: Using the table below, record the effect(s) of each of the above transactions on the various Shareholders' Equity accounts. Indicate both the dollar amount of the impact and whether the account is increased or decreased by the transaction using a '+ for increase and a '- for decrease. Use NE in ALL areas that are NOT impacted by the transaction (see the example for April 1, 2021 below). (9 marks) Date Share Capital + or - Samount Contributed Surplus + or $ amount Retained Earnings + or $ amount Total Shareholders' Equity + or Samount April 1 2021 + $ 45,000.00 NE NE NE NE + S 45,000.00 Part B: Track the number and value of the common shares (4 marks) Common Shares # of shares Value of shares Beginning 70,000 $ 490,000 Totals