The consolidated statements of changes in equity of Alimentation Couche-Tard Inc. for fiscal years 2010 and 2009 included the following items and their account balances at April 25, 2010, and April 26, 2009 (in millions of Canadian dollars). This list shows the balances of the various components of shareholders' equity at the beginning of each year, and the changes that affected these components during the year. These changes are presented in a random order.

\section*{Required:}
1. Compute the balance of retained earnings at April 25, 2010.
2. Prepare a statement of changes in equity for both fiscal years 2010 and 2009 , similar to the statement that appears in Exhibit 12.1 .