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Cullumber Supply Corporation provided the following schedule detailing the changes in the shareholders' equity accounts during 2020 and 2021. 2021 2020 Number of Shares Number

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Cullumber Supply Corporation provided the following schedule detailing the changes in the shareholders' equity accounts during 2020 and 2021. 2021 2020 Number of Shares Number of Shares Amount Amount Common shares, unlimited authorized Balance, January 1 620,000 $ 744,000 620,000 $ 744,000 Issued shares for cash 62,000 40,500 0 Reacquired shares (31,000) (35,659) 0 Balance, December 31 651,000 748,841 620,000 744,000 Contributed surplus-reacquisition of common shares Balance, January 1 18,500 18,500 Reacquired common shares 9,900 0 Balance, December 31 28,400 18,500 Retained earnings Balance, January 1 Profit (loss) 222,500 236,000 28,000 23,500 Common dividends-Cash (26,500) (37,000) Balance, December 31 224,000 222,500 Accumulated other comprehensive income Balance, January 1 63,000 67,000 21,000 (4,000) Other comprehensive income (loss) Balance, December 31 84,000 63,000 Shareholders' equity, December 31 $ 1,085,241 $ 1,048,000 Prepare the statement of changes in shareholders' equity for the year ended December 31, 2021. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) CULLUMBER SUPPLY CORPORATION Statement of Changes in Shareholders' Equity Common Shares Contributed Surplus- Reacquisition of Common Shares Retained Earnings Accu Coi In Balance, January 1 $ GA $ $ $ Issued shares for cash Reacquired common shares Cash dividends Comprehensive income Balance, December 31 $ $ $ $ GA $

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