For question two the following accounts are common shares, preferred shares and contributed surplus. Show step by step for balances on Dec 31, 2021.

Harpy Inc. sells maternity fashions online, and is incorporated in Manitoba, Canada. The company's statement of financial position on December 31, 2020 shows the following items in the shareholders' equity section: The contributed surplus (credit balance) arose from a previous buyback and cancellation of common shares. During 2021, the following transactions took place: 1. Feb. 2 Paid $7.5 per share dividend on preferred shares and $4.5 per share dividend on common shares. These dividends had been declared on December 31, 2020. 2. March 3 Purchased 2,000 common shares at $33 per share and cancelled them. 3. June 1 Issued 2,000 preferred shares at $165 per share. 4 March 3 Purchased 8,000 common shares at \$53 per share and cancelled them. 5. Sep. 1 Declared a 5% stock dividend on the outstanding common shares when the shares were trading at $42 per share. 6. Oct. 12 Issued the stock dividend. 7. Dec. 31 Declared $7.5 per share dividend on preferred shares and a $3 per share dividend on common shares. These dividends were to be paid in 2022. 8. Dec. 31 Declared a 2-for-1 stock split for the common shares. 8. No entry. 2. What are the balances on Dec. 31, 2021 of the following accounts