S A14-19 Retamed Earnings and Equity Accounts: Below are selected accounts from O'Hara Oil Corp. at 31 December 20X1. The accounts have not been closed for the year but Page 10 transactions have been correctly recorded. Treasury stock, common 106,000 Contributed capital on preferred share retirement 23.100 Fractional common share rights outstanding 9.200 Excess on common share retirement (shares retired for S401,000 while average issuance price was $316,000) 85,000 Increase in unrealized FVTOCI investment fair value in 20X1 24,000 20Xl earnings 890,400 Common shares 9,411.200 Class A preferred shares 2.500,000 94.500 Cash dividends. common shares 64,900 Change in accounting policy, net of tax (increases prior earnings) 44,700 AOCI re: FVTOCI investments, 1 January 20XI 125,000 Cash dividends, preferred shares 8,216,700 Retained earnings, 1 January 20X1 116,500 Stock dividend, common shares Required: 1. Calculate comprehensive income. 2. Calculate the closing balance in retained earnings and the amount in AOCI re: FVTOCI investments 3. Prepare the shareholders' equity section of the SFP as of 31 December 20X1