Flint Corp. reported the following amounts in the shareholders equity section of its December 31, 2019 SFP:

Preferred shares, $6 dividend (9,000 shares authorized, 2,000 shares issued)		$208,000
Common shares (unlimited authorized, 25,000 issued)		600,000
Contributed surplus		79,700
Retained earnings		260,000
Accumulated other comprehensive income		66,000
Total		$1,213,700

During 2020, the company had the following transactions that affect shareholders equity.

1.		Paid the annual 2019 $6 per share dividend on preferred shares and a $5 per share dividend on common shares. These dividends had been declared on December 31, 2019.
2.		Purchased 3,800 shares of its own outstanding common shares for $39 per share and cancelled them.
3.		Issued 1,100 shares of preferred shares at $109 per share (at the beginning of the year).
4.		Declared a 5% stock dividend on the outstanding common shares at their fair value when the shares were selling for $48 per share.
5.		Issued the stock dividend.
6.		Declared the annual 2020 $6 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends are payable in 2021.

The contributed surplus arose from net excess of proceeds over cost on a previous cancellation of common shares. Total assets at December 31, 2019, were $2,140,000, and total assets at December 31, 2020 were $2,616,000. The company follows IFRS.

Prepare the statement of changes in shareholders equity for the year ended December 31, 2020. Assume 2020 net income was $460,000 and comprehensive income was $470,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Flint Corp. Statement of Changes in Shareholders' Equity choose the accounting periodchoose the accounting period December 31, 2020For the Month Ended December 31, 2020For the Year Ended December 31, 2020
			Preferred shares				Common Shares
			Number of Shares		Paidin		Number of shares		Paidin		Contributed Surplus		Retained Earnings		Accumulated Other Comprehensive Income		Total
Balance, January 1			enter a dollar amountenter a dollar amount		$enter a dollar amount enter a dollar amount		enter a dollar amountenter a dollar amount		$enter a dollar amount enter a dollar amount		$enter a dollar amount enter a dollar amount		$enter a dollar amount enter a dollar amount		$enter a dollar amount enter a dollar amount		$enter a dollar amount enter a dollar amount
Net income			enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Other comprehensive income			enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Comprehensive income			enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Repurchase of common shares			enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Issuance of preferred shares			enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Issuance of common shares through stock dividend			enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Cash dividend:
	preferred		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
	common		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount		enter a dollar amountenter a dollar amount
Balance, December 31			enter a total amountenter a total amount		$enter a total amount enter a total amount		enter a total amountenter a total amount