For the year ended December 31, 2013, Evans Inc. reported the following shareholders' equity: Common shares, 400,000 shares authorized, 140,000 shares issued and outstanding $1,400,000 Retained earnings 672,000 $2.072.000 During 2014, Evans Ine completed these transactions and events (listed in chronological order): a. Declared and issued a 10-percent stock dividend. At the time, Evans Inc.'s common shares were quoted at a market price of $11.50 per share. b. Sold 1,000 common shares for $12.50 per share. Sold 1,000 common shares to employees at $10,00 per share. d. Net income for the year was $397,500. e Declared and paid cash dividends of 5140,000. Required Prepare Evans Inc.'s statement of shareholders' equity for 2014