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Crane Supply Corporation provided the following schedule detailing the changes in the shareholders equity accounts during 2020 and 2021. 2021 2020 Number of Shares Amount

Crane Supply Corporation provided the following schedule detailing the changes in the shareholders equity accounts during 2020 and 2021.

2021 2020
Number of Shares Amount Number of Shares Amount

Common shares, unlimited authorized

Balance, January 1

380,000 $456,000 380,000 $456,000

Issued shares for cash

38,000 24,500 0

Reacquired shares

(19,000 ) (21,841 ) 0

Balance, December 31

399,000 458,659 380,000 456,000

Contributed surplusreacquisition of common shares

Balance, January 1

11,500 11,500

Reacquired common shares

6,100 0

Balance, December 31

17,600 11,500

Retained earnings

Balance, January 1

136,500 144,000

Profit (loss)

17,000 15,500

Common dividendsCash

(15,500 ) (23,000 )

Balance, December 31

138,000 136,500

Accumulated other comprehensive income

Balance, January 1

39,000 41,000

Other comprehensive income (loss)

13,000 (2,000 )

Balance, December 31

52,000 39,000

Shareholders equity, December 31

$666,259 $643,000

CRANE SUPPLY CORPORATION Statement of Changes in Shareholders Equity choose the accounting period Year ended December 31, 2021Month ended December 31, 2021December 31, 2021
Common Shares Contributed Surplus Reacquisition of Common Shares Retained Earnings Accumulated Other Comprehensive Income (Loss) Total

Balance, January 1

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Issued shares for cash

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Reacquired common shares

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Cash dividends

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Comprehensive income

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Balance, December 31

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Prepare the shareholders' equity section of the balance sheet at December 31, 2021.

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