Concord Corporation, a public company, reported the following balances at January 1, 2023: Common Shares (34,300 shares issued, unlimited authorized) Retained Earnings Contributed Surplus Accumulated Other Comprehensive Income $857,500 1,450,000 144,000 30,800 During the year ended December 31, 2023, the following summary transactions occurred: Net income earned during the year $308,000 Unrealized gain on FV-OCI investments 23,000 Reduction of contributed surplus during the year due to repurchase of common shares 15,000 Reduction of common shares account balance during the year due to repurchase of 1,300 common shares 32,500 Dividends declared during the year on common shares 60,000 Issued 2,300 common shares during the year 115,000 Prepare the shareholders' equity section of the SFP at December 31. CONCORD CORPORATION Statement of Financial Position (Partial) SA