Sandhill Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) $ (27,000 ) Contributed surplusreacquisition of common shares 534,000 Retained earnings 1,540,000 Common shares (36,000 shares) 900,000 Sandhill had the following transactions and events during 2021: Feb. 2 Repurchased 800 shares for $35,200. Apr. 17 Declared and paid cash dividends of $69,000. Oct. 29 Issued 1,600 shares for $97,000 cash. Dec. 31 Reported comprehensive income of $421,000, which included other comprehensive income of $46,000.

Prepare journal entries to record the transactions that took place during 2021.

Prepare a statement of changes in shareholders equity at December 31, 2021.

SANDHILL CORPORATION Statement of Changes in Shareholders Equity choose the accounting period Month ended December 31, 2021December 31, 2021Year ended December 31, 2021
		Common Shares		Contributed Surplus Reacquisition of Common Shares		Retained Earnings		Accumulated Other Comprehensive Income (Loss)		Total
Balance, January 1		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Issued for cash		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Reacquired shares		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Dividends		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Comprehensive income		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Balance, December 31		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount