Blossom Shop Ltd. is a mid-sized public company that had been in operation for many years. On December 31, 2023, it had an unlimited number of common shares authorized and 5.1 million shares issued at an average value of $29 per share. As well, there were 4.9 million preferred shares authorized, with 245,000 of them issued at $18 per share. The balance in retained earnings was $26,760,000. The balance in accumulated other comprehensive income was $540,000. The preferred shares pay an annual dividend of $2 per share. During 2024, the following transactions affected shareholders' equity: