Crown Point Corporation, a publicly traded company, is author ized to issue 212.000$4 noncumulative preferred shares and an unlimited number of commont shares. On January 1,2021, the general ledger contained the following shareholders equity accounts: The following equity transactions occurred in 2021 Feb. 6 Isvued 9,200 preferred shares for $561,200 Apr. 6 Issued 20,000 common stares for $550,000 27. Repurchised and retired 2,900 common shares at $16 per share The balance in the Contributed 5 urplus account arose from the repurchase of commonstares in prioc years: May 29 Declared asem-annal cashdividend to the preferred shareholders of recordat June 12, paynble July 1. Aute. 22 Issued 8.900 common shares in exchange foe a building. At the time of the exchange, the buildieg wab valued at $173,000 and the comvnortshares at $159,000 The following equity transactions occurred in 2021 : Fcb. 6 15sued 9.200 preferred shares for $561.200 Apr. 6 issued 20.000 commonshares for $550,000 27 Repurchasedand retired 2,900 common shares at $16 per share. The balance in the Contributed Surplus account arose from the repurchase of common shares in prior years. May 29 Declaredasemi-annual cosh dividend to the preferred shareholders of record at June 12, payable July 1. Aug 22 Issued B,700 common shares in exchange for a building. At the time of the excharne. the building was valued at $173.400 and the common shares at $159,000. Dee 14 The board of directors docided there were insutficient funds to deciare the semi-annual dividend to the preferred shareholders. 31 Net income for the year was $595,000 Prepare the statement of changes in equity for the year. (Enter negative amounts using either a neggotive sign preceding the number e.g. -45 ar parentheseses. (45)