Statement of Changes in Equity: Green Energy Limited began 20X2 with shareholders' equity as follows:

\begin{array}{lr}
\text { Preferred shares; } \$ 1,240,000 \text { shares issued and outstanding } & \$ 6,000,000 \\
\text { Common shares; } 1,200,000 \text { issued and } 1,000,000 \text { shares outstanding } & 7,500,000 \\
\text { Contributed capital on retirement of preferred shares } & 40,000 \\
\text { Retained earmings } & 2,165,000 \\
\text { Reserve for foreign exchange on foreign subsidiary } & (320,000) \\
& \$ 15,385,000 \\
\text { Treasury stock; } 200,000 \text { common shares } & \underline{(2,200,000)} \\
& \$ 13,185,000 \\
\hline \end{array}

The company's tax rate is \(40 \%\). In \(20 X 2\), the company reported transactions that affected equity accounts:

1. Common shares, 2 -for-1 stock split.

2. Common shares, 182,000 shares post-split, were repurchased and retired for \(\$ 879,050\).

3. All of the treasury shares were reissued for \(\$ 2,175,400\).

4. Green reported earnings of \(\$ 421,800\), including an after-tax discontinued operation loss amount of \(\$ 34,600\). There was an after-tax foreign exchange gain of \(\$ 131,000\) related to the foreign subsidiary.

5. Cash dividends of \(\$ 326,500\) were paid. This represented the required dividend on the preferred shares plus some common share dividend.

6. After the dividend was paid, 60,000 preferred shares were repurchased and retired for \(\$ 23.50\) per share.

7. Share retirement costs, legal fees relating to both preferred and common shares, amounted to \(\$ 133,000\) for the year.
8. The company recorded an error correction during the year, resulting in a \(\$ 90,000\) pre-tax increase to prior year's earnings.
Required:
Complete a columnar statement of changes in equity that reflects the transactions and events described. Use one column for each individual equity account, and show preferred dividends separately from common dividends.