Beaupre Corp. reported the following shareholders' equity information for the year ended October $31,2022$:

$($Click the icon to view the shareholders' equity.$)$

During $2023,$ Beaupre Corp. completed these transactions and events:

$($i$)($Click the icon to view the transactions and events during $2023.)$

Required

Prepare Beaupre Corp.$\text{'}$s statement of shareholders' equity for $2023.$

Shareholders' equity

Common shares, $500,000$ shares

uthorized, $144,000$ shares issued and

utstanding

S $,1,440,000$

Retained earnings

Iotal shareholders' equity

Transactions

March $6$

Declared and issued a $20$ percent share dividend. At the time,

their common shares were quoted at a market price of $$11\mathrm{.}50$ per

share.

May $12$ Sold $1,600$ common shares for $$13\mathrm{.}50$ per share.

August $22$ Sold $1,600$ common shares to employees at $$13\mathrm{.}00$ per share.

October $15$ Declared cash dividends of $$165,000.$

October $31$ Paid cash dividends declared on October $15.$

October $31,$ Net income for the year was $$401,500.$