2013 Number of Shares Amount 500,000 $600,000 500,000 600,000 PENINSULA SUPPLY CORPORATION Statement of Changes in Shareholders' Equity Year Ended December 31 2014 Number of Shares Amount Common shares, unlimited authorized Balance, January 1 500,000 $ (b) Issued shares for cash 50,000 32,500 Reacquired shares (25,000) (c) Balance, December 31 603,750 Contributed surplus-reacquisition of common shares Balance, January 1 15,000 Reacquired common shares 8,000 Balance, December 31 (d) Retained earnings Balance, January 1 179,500 Profit (loss) 22,500 Common dividends-Cash Balance, December 31 181,000 Accumulated other comprehensive income Balance, January 1 51,000 Other comprehensive income (loss) Balance, December 31 68,000 Shareholders' equity, December 31 15,000 0 15,000 190,000 (h) (30,000) 179,500 (3,000) 51,000 $ A) Determine the missing amounts. B) Refer to the data for Peninsula Supply Corporation presented in BE1411. (a) Prepare the comprehensive income statement for 2014. (b) Prepare the shareholders' equity section of the balance sheet on December 31, 2014