Brief Exercise 15-18 Marigold Corporation, a public company, reported the following balances at January 1, 2017: Common Shares (31,000 shares issued, unlimited authorized) $744,000 Retained Earnings Contributed Surplus Accumulated Other Comprehensive Income 1,467,000 143,000 47,600 During the year ended December 31, 2017, the following summary transactions occurred Net income earned during the year Unrealized gain on fair value through other comprehensive income (FV-OCI) investments Reduction of contributed surplus during the year due to repurchase of common shares Reduction of common shares account balance during the year due to repurchase of 1,200 common shares Dividends declared during the year on common shares Issued 2,100 common shares during the year $476,000 26,000 18,500 27,600 64,000 84,000 Prepare a statement of changes in shareholders' equity for the year as required under IFRS. (Enter negative amounts using negative sign preceding the number e.g.-45 or parentheses e.g. (45).)