Baer Ltd. reported the following balances at January 1, 2020: Common shares Retained earnings Accumulated other comprehensive income $299,700 56,700 63.900 During the year Baer earned net income of $279.000 and generated a pre-tax other comprehensive loss of $57,600. Baer also issued Common shares to raise $117,000. Baer's tax rate is 21% Instructions a) Calculate the December 31, 2020 balances Baer Ltd would report on its Statement of Changes in Shareholders' Equity. Show calculations. b) What else must be disclosed on the Statement of Changes in Shareholders' Equity? How much was this amount for Baer Ltd in 2020. Show calculations