The following balances are taken from Albinet Publishing Inc.'s January 1, 2021 financial records: Winter 22 Preferred shares Common shares Fractional shares outstanding Treasury stock Retained earnings AOCI Foreign Exchange Gains of Foreign Subsidiary $3,000 $7,400 $ 240 $500 $6,780 $ 451 Additional Information: All balances are normal balances. During 2021 the following events occurred: 1. Comprehensive income included earnings of $871 and foreign exchange on subsidiary of a $39 gain. 2. Common shares issued for cash of $788 3. Preferred shares bought back; 10% of opening balance bought back for cash; paid $85 more in total than average issue price 4. Cash dividends to shareholders; $170 to preferred and $367 to common 5. Fractional shares turned in for common shares (80% of fractional rights); remainder are still outstanding 6. 2 for 1 stock split on common shares. 7. The company identified and corrected an error in a previous year of $90 that had resulted in an understatement of revenue. 8. The company has a 40% tax rate. Required: Complete the December 31, 2021 statement of changes in equity to reflect the transactions and events described