Bateman Inc. has adopted and follows IFRS. The company's December 31, 2015 trial balance included the following balances: The preferred dividends were declared and paid up through and including 2014. Required (show all calculations): a) Prepare journal entries for Bateman Inc. resulting from the following transactions: i) January 1, 2016: Repurchased 2000 common shares for $27 per share and cancelled them. ii) December 29, 2016: Declared and paid all preferred dividends. iii) December 30.2016: Declared a 15% common stock dividend to be issued in January. The common shares were trading at $30 per share. b) Prepare a statement of changes in shareholders' equity in good form for Bateman Inc. at December 31. 2016 including the number of shares outstanding. Bateman Inc. had net income of $208,000 and other comprehensive income of $20,000 (unrealized losses on investments) during 2016