Major Communications Ltd$.,$ a publicly traded company that specializes in data capture, has been in operation for several years. On October $1,2019,$ it had $10$ million common shares authorized and $1,520,000$ shares issued at an average value of $$31$ per share. As well, there were $1$ million preferred shares authorized, with $220,000$ of them issued at $$14$ per share. During the fiscal year ended September $30,2020,$ the company generated net income after taxes of $$27,180,000$ and other comprehensive loss of $$4,740,000.$ On October $1,2019,$ the balance in Retained Earnings was $$21,540,000$ and the balance in Accumulated Other Comprehensive Income was $$1,070,000.$ The preferred shares pay an annual dividend of $$1\mathrm{.}20.$ During the fiscal year $2020,$ the following transactions affected shareholders' equity:

On November $1,2019,370,000$ new common shares were issued at $$33$ per share.

On March $15,2020,$ a $5\%$ common stock dividend on the outstanding shares was declared and distributed when the market price was $$49$ per share.

On September $1,2020,$ a dividend of $$5\mathrm{.}30$ per common share was declared. The date of record was September $15,2020,$ with the date of payment being October $5,2020.$

The preferred dividend for the year was declared and paid.

Prepare the statement of changes in shareholders' equity as at September $30,2020.($If an amount reduces the account balance then enter with negative sign, e$.$g$.-15,000$ or in parenthesis, e$.$g$.(15,000).$