Exercise 2: If you know the following accounting information related to Rajhi Bank (Figures are in SR'000): 1. Beginning balance of: a. Common stock, par value SR 100; 50,000 shares are authorized, issued paid. b. Statutory reserve, SR3,000. c. General reserve, SR5,000. d. Retained earnings, SR11,000. 2. Net income, SR180,000. 3. Transfer from R/E to statutory reserve, SR1,500. to general reserve, SR2,000. 4. Zakat, SR800. Required: 1. Prepare the statement of shareholders equity changes. 2. If the board of directors decides to split the outstanding SR100 par value common stock and issues 5 shares of SR20 par value common stock for each old share previously outstanding, then prepare the statement of shareholders' equity changes and explain the difference between the two statement