Pharoah Corp. reported the following amounts in the shareholders' equity section of its December 31, 2022...

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Pharoah Corp. reported the following amounts in the shareholders' equity section of its December 31, 2022 SFP: Preferred shares, $8 dividend (8,000 shares authorized, 1,900 shares issued) Common shares (unlimited authorized, 21,000 issued) Contributed surplus Retained earnings Accumulated other comprehensive income Total $190,000 504,000 71,200 250,000 68,000 $1,083,200 During 2023, the company had the following transactions that affect shareholders' equity: 1. Paid the annual 2022 $8 per share dividend on preferred shares and a $5 per share dividend on common shares. These dividends had been declared on December 31, 2022. 2. Purchased 4,100 of its own outstanding common shares for $37 per share and cancelled them. 3. 4. Issued 1,100 preferred shares at $109 per share (at the beginning of the year). Declared a 5% stock dividend on the outstanding common shares at their fair value when the shares were selling for $40 per share. 5. Issued the stock dividend. 6. Declared the annual 2023 $8 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends are payable in 2024. The contributed surplus arose from net excess of proceeds over cost on a previous cancellation of common shares. Total assets at December 31, 2022, were $2,140,000, and total assets at December 31, 2023, were $2.616,000. The company follows IFRS. Prepare the statement of changes in shareholders' equity for the year ended December 31, 2023. Assume 2023 net income was $490,000 and comprehensive income was $494,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Balance, January 1 Net income Other comprehensive income Comprehensive income Repurchase of common shares Issuance of preferred shares Issuance of common shares through stock dividend Preferred shares Number of Shares Paid-in Number of shares Staten Commc Balance, January 1 Net income Other comprehensive income Comprehensive income Repurchase of common shares Issuance of preferred shares Issuance of common shares through stock dividend Cash dividend: - preferred -common Balance, December 31 Preferred shares Number of Shares $ Paid-in Number of shares Commc Common Shares Number of shares 10 Paid-in Contributed Surplus Retained Earnings $ $ Contributed Surplus $ $ Retained Earnings $ Accumulated Other Comprehensive Income S $ Total Pharoah Corp. reported the following amounts in the shareholders' equity section of its December 31, 2022 SFP: Preferred shares, $8 dividend (8,000 shares authorized, 1,900 shares issued) Common shares (unlimited authorized, 21,000 issued) Contributed surplus Retained earnings Accumulated other comprehensive income Total $190,000 504,000 71,200 250,000 68,000 $1,083,200 During 2023, the company had the following transactions that affect shareholders' equity: 1. Paid the annual 2022 $8 per share dividend on preferred shares and a $5 per share dividend on common shares. These dividends had been declared on December 31, 2022. 2. Purchased 4,100 of its own outstanding common shares for $37 per share and cancelled them. 3. 4. Issued 1,100 preferred shares at $109 per share (at the beginning of the year). Declared a 5% stock dividend on the outstanding common shares at their fair value when the shares were selling for $40 per share. 5. Issued the stock dividend. 6. Declared the annual 2023 $8 per share dividend on preferred shares and a $4 per share dividend on common shares. These dividends are payable in 2024. The contributed surplus arose from net excess of proceeds over cost on a previous cancellation of common shares. Total assets at December 31, 2022, were $2,140,000, and total assets at December 31, 2023, were $2.616,000. The company follows IFRS. Prepare the statement of changes in shareholders' equity for the year ended December 31, 2023. Assume 2023 net income was $490,000 and comprehensive income was $494,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Balance, January 1 Net income Other comprehensive income Comprehensive income Repurchase of common shares Issuance of preferred shares Issuance of common shares through stock dividend Preferred shares Number of Shares Paid-in Number of shares Staten Commc Balance, January 1 Net income Other comprehensive income Comprehensive income Repurchase of common shares Issuance of preferred shares Issuance of common shares through stock dividend Cash dividend: - preferred -common Balance, December 31 Preferred shares Number of Shares $ Paid-in Number of shares Commc Common Shares Number of shares 10 Paid-in Contributed Surplus Retained Earnings $ $ Contributed Surplus $ $ Retained Earnings $ Accumulated Other Comprehensive Income S $ Total