Kennel Corporation reported the following statement of changes in equity for the year ended December 31, 2021. KENNEL CORPORATION Statement of Changes in Equity Year Ended December 31, 2021 Bal, Jan. 1 Issued common shares Declared and issued stock dividend Declared cash dividends Comprehensive income Net income Other comprehensive income Bal. Dec 31 Contributed Capital Common Contributed Shares Surplus $1,350,000 $450,000 396,000 99.000 $1,845,000 Retained Earnings $2,700,000 (99,000) (121,500) 675,000 $450,000 $3,154,500 Accumulated Other Comprehensive Income $90,000 22.500 $112.500 Total $4,590,000 396,000 0 (121,500) 675,000 22,500 5,562,000 Kennel had an unlimited number of common shares authorized and 550,000 shares issued at December 31. Prepare the shareholders' equity section of its statement of financial position at December 31, 2021. (Enter account name only and do not provide descriptive information.)