On January 1, 2021, Oriole Incorporated had an unlimited number of common shares authorized, 270,000 issued, and the balance in the Common Shares account was $2.7 million. The company reported a balance in Retained Earnings on this date of $860,000 and accumulated other comprehensive income of $28,000. During the year, the following occurred: 1. Issued 80,000 common shares at $16 per share on July 1. 2. Declared a 3-for-2 stock split on September 30 when the fair value was $20 per share. 3. Declared a 5% stock dividend on December 9 to common shareholders of record at December 30, distributable on January 16, 2022. At the declaration date, the fair value of the common shares was $23 per share. 4. Earned profit of $450,000 for the year. 5. Recognized a loss on equity investments of $42,000 before tax, which will be reported as other comprehensive income. The company's income tax rate is 25%. Prepare a statement of changes in shareholders' equity for the year ended December 31, 2021. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).)