Crane Supply Corporation provided the following schedule detailing the changes in the shareholders' equity accounts during $2023$ and $2024.$

$2024$

$2023$

Number of Shares

Amount

Number of Shares

Amount

Common shares, unlimited authorized

Balance, January $1$

Issued shares for cash

Reacquired shares

Balance, December $31$

Contributed surplus$-$reacquisition of common shares

Balance, January $1$

Reacquired common shares

$500,000$

$50,000$

$(25,000)$

$525,000$

$$600,000$

$32,500$

$(28,750)$

$603,750$

$500,000$

$$600,000$

$500,000$

$600,000$

$15,000$

$8,000$

Balance, December $31$

$23,000$

$15,000$

Retained earnings

Balance, January $1$

$179,500$

$190,000$

Profit $($loss$)$ for the year

$22,500$

$19,500$

Common dividends$-$Cash

$(21,000)$

$(30,000)$

Balance, December $31$

$181,000$

$179,500$

Accumulated other comprehensive income

Balance, January $1$

$51,000$

$54,000$

$(3,000)$

Other comprehensive income $($loss$)$ for the year

$17,000$

$51,000$

Balance, December $31$

$68,000$

$$845,500$

Shareholders equity, December $31$

$$875,750$

Prepare the statement of changes in shareholders' equity for the year ended December $31,2024.($Enter negative amounts using either a negative sign preceding the number eg $-45$ or parentheses eg$.(45).)$

CRANE SUPPLY CORPORATION

Statement of Changes in Shareholders' Equity

Common

Shares

Contributed Surplus$-$Reacquisition of Common Shares

Retained Earnings

Accul

Cor

In

Balance,

January $1$

Issued shares for cash

Reacquired common shares Prepare the shareholders' equity section of the balance sheet at December $31,2024.$

CRANE SUPPLY CORPORATION

Partial Balance Sheet