Sandhill Rental Corporation had the following balances in its shareholders' equity accounts at January 1, 2021: Accumulated other comprehensive income (loss) $ ( 25,000 ) Contributed surplusreacquisition of common shares 564,000 Retained earnings 1,420,000 Common shares ( 38,000 shares) 988,000 Sandhill had the following transactions and events during 2021: Feb. 2 Repurchased 1,200 shares for $ 50,400. Apr. 17 Declared and paid cash dividends of $ 65,000. Oct. 29 Issued 1,900 shares for $ 94,000 cash. Dec. 31 Reported comprehensive income of $ 408,000, which included other comprehensive income of $ 41,000. Prepare journal entries to record the transactions that took place during 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Feb. 2 enter an account title to record reacquisition of common shares on February 2 enter a debit amount enter a credit amount enter an account title to record reacquisition of common shares on February 2 enter a debit amount enter a credit amount enter an account title to record reacquisition of common shares on February 2 enter a debit amount enter a credit amount (To record reacquisition of common shares.) choose a transaction date enter an account title to record the declaration and payment of a cash dividend enter a debit amount enter a credit amount enter an account title to record the declaration and payment of a cash dividend enter a debit amount enter a credit amount (Declared and paid a cash dividend.) choose a transaction date enter an account title to record the issuance of common shares for cash enter a debit amount enter a credit amount enter an account title to record the issuance of common shares for cash enter a debit amount enter a credit amount (Issued common shares for cash.) List of Accounts Prepare a statement of changes in shareholders equity at December 31, 2021. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) SANDHILL CORPORATION Statement of Changes in Shareholders Equity choose the accounting period 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 List of Accounts Calculate the number of shares issued as at December 31, 2021. Number of shares enter a Number of shares