B C D 3 Bodyworks Fitness Ltd. has a December 31 year end. On January 1, 2021, the company had the following shareholder's equity accounts. Preferred Shares, $ 5 cumulative, unlimited 5 number authorized, 6 6,500 issued 7 150,000 issued 8 Retained Earnings Common Shares, unlimited number authorized, Accumulated Other Comprehensive Income 9 10 $650,000 1,125,000 2,215,000 42,000 11 Bodyworks Fitness Ltd. had the following transactions during 2021: 12 13 31-Jan 28-Feb 31-Mar 14 15 16 31-Aug Issued 40,000 common shares at $9.50 per share. Issued 1,000 preferred shares at $ 110 per share. Reacquired 20,000 Common Shares at S 11 per share. Issued 25,000 common shares at $ 13 per share. 17 The company reported net income of $ 720,000 and comprehensive income of $ 792,000 for 2021. 18 19 Instructions 20 A) Record all of the transactions. 21 B) Prepare the Statement of Changes in Shareholders' Equity. 22 C) Calculate Bodyworks Fitness" 2021 earnings per share.