Q3. (10 marks) Prepare a Statement of Shareholders' Equity for M9 Inc for 2017. Common Shares Balance December 31, 2016$22,000(2,200 shares outstanding) Net Income 201715,350 Discontinued operations5,700 New shares issued May 1, 201712,500 Share dividend issued September 30, 20178,500 Repurchase of common shares March 30, 20171,800 (200 shares) Cash dividends November 30, 20171,500 Retained earnings December 31, 20164,500