Accumulated Other Common shares Contributed Retained surplus Earnings Comprehensive Income Balance Balance $190,000 $0 $65,000 $255,000 a. b. C. 74,000 74,000 86,500 86,500 (12,800) (12,800) d. 30,000 (30,000) -0- 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