Pharoah Supply Corporation provided the following schedule detailing the changes in the shareholders equity accounts during 2020 and 2021.

		2021						2020
		Number of Shares			Amount			Number of Shares		Amount
Common shares, unlimited authorized
Balance, January 1		420,000			$504,000			420,000		$504,000
Issued shares for cash		42,000			27,500					0
Reacquired shares		(21,000	)		(24,159	)				0
Balance, December 31		441,000			507,341			420,000		504,000
Contributed surplusreacquisition of common shares
Balance, January 1					12,500					12,500
Reacquired common shares					6,700					0
Balance, December 31					19,200					12,500
Retained earnings
Balance, January 1					151,000					160,000
Profit (loss)					19,000					16,000
Common dividendsCash					(18,000	)				(25,000	)
Balance, December 31					152,000					151,000
Accumulated other comprehensive income
Balance, January 1					43,000					46,000
Other comprehensive income (loss)					14,000					(3,000	)
Balance, December 31					57,000					43,000
Shareholders equity, December 31					$735,541					$710,500

(a)

Prepare the statement of changes in shareholders equity for the year ended December 31, 2021. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

PHAROAH SUPPLY CORPORATION Statement of Changes in Shareholders Equity choose the accounting period Year ended December 31, 2021Month ended December 31, 2021December 31, 2021
		Common Shares		Contributed Surplus Reacquisition of Common Shares		Retained Earnings		Accumulated Other Comprehensive Income (Loss)		Total
Balance, January 1		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Issued shares for cash		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Reacquired common shares		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Cash dividends		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Comprehensive income		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Balance, December 31		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount