Carla Vista Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021:

Accumulated other comprehensive income (loss)		$ (28,000)
Contributed surplus—reacquisition of common shares		516,000
Retained earnings		1,520,000
Common shares (36,000 shares)		828,000

Carla Vista had the following transactions and events during 2021:

Feb. 2		Repurchased 900 shares for $42,300.
Apr. 17		Declared and paid cash dividends of $74,000.
Oct. 29		Issued 1,300 shares for $102,000 cash.
Dec. 31		Reported comprehensive income of $389,000, which included other comprehensive income of $34,000.

Prepare journal entries to record the transactions that took place during 2021.

Prepare a statement of changes in shareholders' equity at December 31,2021.

Calculate the number of shares issued as at December 31,2021. ________

	Common Shares	Contributed Surplus-Reacquisition of Common Shares	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Total
Balance January 1	$	$	$	$	$
Issued for Cash
Reacquired Shares
Dividends
Comprehensive Income
Balance, December 31	$	$	$	$	$