The equity section of Windsor Inc. at January 1, 2022, was as follows. $282,000 Share capital-ordinary Accumulated other comprehensive income Unrealized holding gain on equity securities designated at fair value through other comprehensive income Retained earnings 47,000 18,800 During the year, the company had the following transactions. 1. 2. Issued 9,400 shares at $3 per share. Dividends of $8,600 were declared and paid. Net income for the year was $94.000. Unrealized holding loss of $4,700 occurred on its equity securities designated at fair value through other comprehensive income. 3. 4