The opening balances of North Star Corporations shareholders equity accounts on January 1, 2020, are set out in the table below. At the beginning of 2020 North Star had 300,000 common shares outstanding. During 2020, North Star had the following transactions:

January 8	Declared and issued a 10% common stock dividend. The market price per share at that time was $9.50.
April 14	Issued 70,000 common shares for $10.00 per share.
June 20	Declared and paid total cash dividends of $650,000.
November 18	Repurchased 20,000 common shares for $10.50 per share
December 31	Determined that the pre-tax profit for the year was $7,500,000 and other comprehensive income before tax was $400,000. North Star has an income tax rate of 25%.

In the table below, complete North Star Corporations statement of changes in shareholders equity for the year ended December 31, 2020. The contributed surplus balance relates to previous repurchases of common shares. Put a short description of each transaction in the far left column of the table. Do not use dates to identify the transactions. Show your calculations in the space below the table. Round average per share amounts to the nearest whole cent.

North Star Corporation
Statement of Changes in Shareholders' Equity
For the Year Ended December 31, 2020
	Common Shares	Contributed Surplus	Retained Earnings	Accumulated Other Comprehensive Income	Total Shareholders' Equity
Balance, January 1, 2020	$ 2,400,000	$ 400,000	$ 31,500,000	$ 1,250,000	$ 35,550,000

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