Nomis Ltd reported the following items on the balance sheet at December 31, 2020. Assets Current assets 23,400 Property, plant and equipment, net 65,400 Total assets 88,800 Liabilities Current liabilities 18,600 Bonds, net 25,000 Total liabilities 43,600 Shareholders' Equity_ $0.5 cumulative preferred shares; 2,000 400 shares issued Common shares; 6,000 shares issued 27,000 Retained earnings 16,200 Total shareholders' equity 45,200 88,000 Total liabilities and shareholders' equity During the year 2021, Nimos Ltd. had encountered the following transactions which affected shareholders' equity: Feb-12: Issued 3,000 common shares for $5 per share. Jun-17: Declared the regular cash dividend on the preferred shares.