Mika Food Processing Ltd. reports using IFRS and has the following shareholders' equity account balances at January 1, 2022: Retained earnings Common shares (65,000 issued) Contributed surplus $124,000 780,000 4,000 (22,000) Accumulated other comprehensive income The following transactions occurred during the year: Jan 15: Apr 10: Sept 22: Dec 31: Reacquired 5,000 common shares for $15 per share Issued 8,000 common shares for $20.50 per share Reacquired 4,000 common shares for $13 per share Mike had comprehensive income of $96,000 and a unrealized OCI investment holding loss of $13,000. Required: a) Provide the journal entries for each of the transaction dates (6 marks) b) Prepare the statement of changes in shareholders' equity for December 31, 2022 (5 marks)