On $1$ January $20$X$0,$ Reez reported the following in shareholders$$ equity:

Common shares $($no par value, unlimited authorized, $364,500$ issued and outstanding$)2,833,864$

Preferred shares $($no par value, unlimited authorized, $11,200$ issued, $$3$ non$-$cumulative, fully participating$)706,366$

Retained earnings $3,267,410$

AOCI: Investments $26,200$

AOCI: Foreign currency $131,536$

Contributed capital, common share retirement $19,940$

The following transactions occurred during the year and have not yet been accounted for $($in the order presented$)$:

Recorded earnings were $$310,850.$

FVOCI investments with a fair value of $$240,400$ at the beginning of the year and $$223,400$ at the end of the year.

FVOCI investments with a fair value of $$126,400$ were sold for $$184,900.$ The original cost of these investments had been $$89,400.$ Accumulated gains are transferred to retained earnings.

An exchange loss of $$25,300$ was incurred on the translation of the financial statements of a foreign subsidiary; this exchange loss is not included in earnings.

Revaluation gains of $$40,800$ were incurred on PP&E that follow the revaluation model.

Dividends of $$176,400$ were declared and paid during the year. The matching dividend is $$0\mathrm{.}15$ per share. Participation is based on the relative share capital account at the beginning of the period.

A stock dividend was recorded during the year, involving $27,400$ shares to be issued, valued at $$7\mathrm{.}25$ per share. Of these shares, $22,400$ were issued in the form of full shares and $5,000$ fractional shares for which cash was issued.