Problem $12-6$A Share transactions, dividends, statement of changes in equity LO$2,3,4,5,6$

The balance sheet for Umi Sustainable Seafood Inc. reported the following components of equity on December $31,2022$:

$\backslash$table$[[\backslash$table$[[$Common shares, unlimited$],[$issued and outstanding$],[$Retained earnings$]],$shares authorized, $19,500$ shares,$\backslash$table$[[$$$363,000$