The following is an incomplete statement of shareholders' equity (in millions of dollars). Balance, December 31, 2020 Net income Common dividends Preferred dividends Issue of common stock Unrealized loss on securities available for sale Foreign currency translation gain Balance, December 31, 2021 473 23 ? (10) 152 (19) 12 The firm had no net debt (a pure equity firm) and reported a net profit margin of 12% of sales of $4,096 million in its 2021 income statement. The firm also generated free cash flow of $76 million during 2021.