Bottom 2 images are meant to be together

The Richetti Limited reported the following changes to its shareholders' equity accounts for the year ended December 31, 2018. Accumulated other comprehensive income: Retained earnings: Balance, Jan. 1 $85,000 Balance, Jan. 1 $1,579,000 Other comprehensive income (27,000) Net income 412,000 Balance, Dec. 31 $58,000 Dividends declared (77,000) Contibuted surplus: Balance, Dec. 31 $1,914,000 Balance, Jan. 1 $526,000 Common shares: Common shares reaquired (38,000) Balance, Jan. 1 $864,000 Balance, Dec. 31 $488,000 Shares issued 174,000 Shares reacquired (190,000) Balance, Dec. 31 $848,000 THE RICHETTI LIMITED Statement of Changes in Equity Common Shares Contributed Surplus Retained Earnings Balance Jan. 1 GA $ $ $ Issued common shares Common shares reacquired Net income Dividends declared Other comprehensive income Balance Dec. 31 GA GA $ GA Accumulated Other Comprehensive Income Total $ $ $ $