The equity section from the December 31, 2020 balance sheet of Kentucky Corporation appeared as follows: The following transactions occurred during 2021 (assume the retirements were the first ever recorded by Kentucky) Jan. 5 A $1.40 per share cash dividend was declared, and the date of record was five days later. Mar. 201,600 common shares were repurchased and retired at $21.50 per share. Apr. 5 A $1.00 per share cash dividend was declared, and the date of record was five days later. July 5 A $2.20 per share cash dividend was declared, and the date of record was five days later. July 31 A 20.00% share dividend was declared when the market value was $40.00 per share. Aug. 14 The share dividend was issued. Oct. 5 A $2.00 per share cash dividend was declared, and the date of record was five days later. 3. Prepare the statement of changes in equity for the year ended December 31 , 2021. (Deductible values should be indicated by a minus sign.)