Question 5 of 10 K - /1 Current Attempt in Progress Novak Corporation, a public company, reported the following balances at January 1, 2020: Common Shares (31,900 shares issued, unlimited authorized) $ 797,500 Retained Earnings 1,594,000 Contributed Surplus 144,000 Accumulated Other Comprehensive Income 31,500 During the year ended December 31, 2020, the following summary transactions occurred: Net income earned during the year $ 315,000 Unrealized gain on fair value through other comprehensive income (FV-OCI) investments 26,000 Reduction of contributed surplus during the year due to repurchase of common shares 20,000 Reduction of common shares account balance during the year due to repurchase of 1,300 common shares 32,500 Dividends declared during the year on common shares 69,000 Issued 2,000 common shares during the year 80,000 Prepare a statement of changes in shareholders' equity for the year as required under IFRS. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses e g (45)) MacBook Pro @ $ % A 5 6 7 O W E R T Y U O P D F G H C K L X