Flint Corporation, a public company, reported the following balances at January 1, 2020: Common Shares (33,400 shares issued, unlimited authorized) $ 835,000 Retained Earnings 1,577,000 Contributed Surplus 150,000 Accumulated Other Comprehensive Income 37,300 Dunng the year ended December 31, 2020, the following summary transactions occurred: Net income earned during the year $373,000 Unrealized gain on fair value through other comprehensive income (FV-OCI) investments 24,000 Reduction of contributed surplus during the year due to repurchase of common shares 17,500 Reduction of common shares account balance during the year due to repurchase of 1,200 common shares 30,000 Dividends declared during the year on common shares 76,000 110,000 Issued 2,200 common shares during the year Prepare a statement of changes in shareholders' equity for the year as required under IFRS. (Enter negative amounts using eithe (45) SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Prepare the shareholders' equity section of the SFP at December 31. FLINT CORPORATION Statement of Financial Position (Partial)