8. (Total: 15') Some Basic Calculations a. A firm listed total shareholders' equity on it balance sheet at $237 million. Preferred shareholders' equity Result Reviewer was S32 million. What is the common shareholders' equity? (57 b. From the following and comprehensive income (in millions): (5') information, calculate the net dividend to shareholders $1,081 230 45 36 $1,292 Common shareholders'equity, beginning of period Common share issues Common share repurchases Common dividends Common shareholders' equity, beginning of period C. A firm reported $62 million of comprehensive income in its statement of shareholders' equity but $87 million as net income in its income statement. What explains the difference? (5')