Cullumber Rental Corporation had the following balances in its shareholders'equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) $(22,000) Contributed surplus-reacquisition of common shares 505,000 Retained earnings 1,400.000 Common shares ( 30,000 shares) 780,000 Cullumber had the following transactions and events during 2021: Feb. 2 Repurchased 1,100 shares for $ 48,400. Apr. 17 Declared and paid cash dividends of $ 77,000. Oct 29 Issued 1,500 shares for $ 106,000 cash. Dec. 31 Reported comprehensive income of $ 377,000, which included other comprehensive income of $ 45,000. 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 o for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Feb. 2 (To record reacquisition of common shares.) (Declared and paid a cash dividend.) (Issued common shares for cash.) 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).) ER CORPORATION bf Changes in Shareholders' Equity Common Shares Contributed Surplus- Reacquisition of Common Shares Retained Earnings Accumulated Other Comprehensive Income (Loss) $ $ $ $ ash isive $ $ $ 31 List of Accounts Calculate the number of shares issued as at December 31, 2021. Number of shares List of Accounts