Accumulated Other Common Contributed Retained Comprehensive shares surplus Earnings Income Balance $190,000 $0 $65,000 Balance $255,000 a. 74,000 86,500 74,000 86,500 C. (12,800) (12,800) d. 30,000 (30,000) -0- e. 3,000 3,000 Balance $294,000 $0 $108,700 $3,000 $405,700 Describe each transaction given in the table and its impact on the financial statement