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

Accumulated other comprehensive income (loss)		$ (25,000	)
Contributed surplusreacquisition of common shares		564,000
Retained earnings		1,580,000
Common shares (32,000 shares)		736,000

Crane had the following transactions and events during 2021:

Feb. 2		Repurchased 900 shares for $44,100.
Apr. 17		Declared and paid cash dividends of $80,000.
Oct. 29		Issued 2,300 shares for $92,000 cash.
Dec. 31		Reported comprehensive income of $384,000, which included other comprehensive income of $30,000.

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Prepare journal entries to record the transactions that took place during 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
Feb. 2	enter an account title to record reacquisition of common shares on February 2	enter a debit amount	enter a credit amount
	enter an account title to record reacquisition of common shares on February 2	enter a debit amount	enter a credit amount
	enter an account title to record reacquisition of common shares on February 2	enter a debit amount	enter a credit amount
	(To record reacquisition of common shares.)
choose a transaction date Feb. 2Apr. 17Oct. 29	enter an account title to record the declaration and payment of a cash dividend	enter a debit amount	enter a credit amount
	enter an account title to record the declaration and payment of a cash dividend	enter a debit amount	enter a credit amount
	(Declared and paid a cash dividend.)
choose a transaction date Feb. 2Apr. 17Oct. 29	enter an account title to record the issuance of common shares for cash	enter a debit amount	enter a credit amount
	enter an account title to record the issuance of common shares for cash	enter a debit amount	enter a credit amount
	(Issued common shares for cash.)

List of Accounts

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Prepare a statement of changes in shareholders equity at December 31, 2021. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

CRANE CORPORATION Statement of Changes in Shareholders Equity choose the accounting period December 31, 2021Year ended December 31, 2021Month ended December 31, 2021
		Common Shares		Contributed Surplus Reacquisition of Common Shares		Retained Earnings		Accumulated Other Comprehensive Income (Loss)		Total
Balance, January 1		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Issued for cash		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Reacquired shares		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Dividends		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Comprehensive income		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Balance, December 31		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount