Below is the Statement of Shareholder's Equity for Beaver Co$.$ Fill in the blanks with the correct values. Use parentheses to denote negative numbers. Leave cells blank if the value is zero.

Beaver Co$.$

Statement of Shareholders' Equity

For the year ended December $31,20$X$1$

$\backslash$table$[[,$Common Stock,Retained Earnings,Total Owners' Equity$],[$Balance$,$ January $1,$$$103,023,$$$71,697,$$