Riverbed Corporation, a public company, reported the following balances at January 1, 2023

Riverbed Corporation, a public company, reported the following balances at January 1, 2023: Common Shares (32,300 shares issued, unlimited authorized) Retained Earnings Contributed Surplus Accumulated Other Comprehensive I ncome $807,500 1,569,000 148,000 30,800 During the year ended December 31, 2023, the following summary transactions occurred: Net income earned during the year Unrealized gain on FV-OCI investments Reduction of contributed surplus during the year due to repurchase of common shares Reduction of common shares account balance during the year due to repurchase of 1, 100 common shares Dividends declared during the year on common shares Issued 2,200 common shares during the year $308,000 21,000 18,000 27,500 64,000 88,000