Nam Question 1 On January 1st, 2010, ABC Inc, a publicly traded company, had the following Shareholder Equity balances: ommon Shares etained Earnings ontributed Surplus ccumulated Other Comprehensive Income $500,000 $800,000 $100,000 $50,000 During 2010, the following took place: ABC Inc earned net income of $120,000 paid cash dividends in the amount of $20,000. the company declared a stock dividend in the amount of $50,000. ABC experienced an unrealized foreign exchange gain of $50,000 upon translation of its foreign subsidiary's results. epare a Statement of Changes in Equity for ABC Inc. for 2010