(a) Use a spreadsheet or table format like the one in the first practice problem to track all of the changes in the shareholders' equity accounts in 2020. (If an amount reduces the accoun In parenthesis, e.g. (15,000).) Date Dec. 31, 2019 1. issued common shares 2. preferred share dividends 3. 10% stock dividend on common shares 4. common share dividend Sa. net income for year Sb. other comprehensive (loss) for year 6. two-for-one stock split on common shares Dec. 31, 2020 Number of Number of common shares Common Shares preferred Shares Preferred shares S $ Retained Earnings Accumulated other comprehensive Income Total $ $ $ $