Hiroole Corporation, a publicly traded company. Is authorized to issue 207.000 $4 noncumulative preferred shares and an unlimited number of common shares. On January 1, 2021, the general ledger contained the following shareholders equity accounts: Preferred stares (8,500 shares issued) $467,500 Common shares (68.600 shares issued) 1,097,600 Contributed surplus 22.700 Retained earnings 841000 Accumulated other comprehensive income 10,400 6 Apl The following equity transactions occurred in 2021 Feb Issued 9 900 preferred shares for 5603,900. Issued 19,600 common sares for $78,200, 27 Repurchased and retired 2.900. common shares at $18 per share. The balance in the Contributed Surplus account arose from the repurchase of common shares in priorytars May 29 Declared a semi-annual cash dividend to the preferred shareholders of record at June 12 payable July 1 Aug. 22 issued 8.900 common shares in Exchange for a building. At the time of the exchange the building was valued at $173,300 and the common shares at 5157.000 1 Thunderteger there were in the declaret May 29 Aug 22 Declared a semi-annual cash dividend to the preferred shareholders of record at June 12, payable July 1. Issued 8,900 common shares in exchange for a building. At the time of the exchange, the building was valued at $173,300 and the common shares at $157,000. The board of directors decided there were insufficient funds to declare the semi-annual dividend to the preferred shareholders Net income for the year was $539,000 Dec 14 31 Prepare the statement of changes in equity for the year. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) HIROOLE CORPORA Statement of Changes in For the Year Ended December 3 Share Capital Contributed Preferred Shares Common Shares Surplus Balance, Jan. 1 $ $ 5 Issued preferred shares 15uod common shares Repurchased common shares Dividends declared Net Income