Cullumber Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) $(25,000) Contributed surplus-reacquisition of common shares 537,000 Retained earnings 1,590,000 Common shares (32,000 shares) 704,000 Cullumber had the following transactions and events during 2021: Feb. 2 Repurchased 1,100 shares for $52,800. Apr. 17 Declared and paid cash dividends of $67,000. Oct. 29 Issued 1,500 shares for $103,000 cash. Dec. 31 Reported comprehensive income of $450,000, which included other comprehensive income of $33,000.