Cullumber Shop Ltd$.$ is a mid$-$sized public company that had been in operation for many years. On December $31,2023,$ it had an unlimited number of common shares authorized and $6\mathrm{.}8$ million shares issued at an average value of $$28$ per share. As well, there were $6\mathrm{.}6$ million preferred shares authorized, with $330,000$ of them issued at $$20$ per share. The balance in retained earnings was $$26,620,000.$ The balance in accumulated other comprehensive income was $$524,000.$ The preferred shares pay an annual dividend of $$2$ per share. During $2024,$ the following transactions affected shareholders' equity:

$1.$In total, $210,000$ new common shares were issued at $$33$ per share.

$2.$The preferred dividend for the year was declared and paid.

$3.$A $10\%$ common stock dividend was declared when the market price was $$33$ per share. The shares were distributed one month after the declaration.

$4.$In early December $2024,$ a dividend of $$1\mathrm{.}40$ per share was declared on the common shares. The date of record was December $15,2024.$ The dividend was to be paid the following year.

$5.$The company earned net income of $$15,080,000$ and had an other comprehensive loss of $$145,000.$

$6.$On December $31,2024,$ the company declared a two$-$for$-$one stock split on common shares.Prepare the statement of changes in shareholders' equity for $2024.($Hint: the statement of changes in shareholders' equity will be

similar to the table from part $($a$)$ but similar transactions, such as dividends, will be grouped into one line.$)($If an amount reduces the

account balance then enter with negative sign, e$.$g$.-15,000$ or in parenthesis, e$.$g$.(15,000).)$