The Runner Limited reported the following changes to its shareholders' equity accounts for the year ended December 31,2018 Accumulated other comprehensive income: Retained earnings Balance, Jan. 1 Other comprehensive income Balance, Dec. 31 92,000 Balance, Jan. 1 (27,000) Net income $65,000 Dividends declared 75,000) $1,446,000 386,000 Contibuted surplus: Balance, Dec. 31 1,757,000 $585,000 Common shares: Balance, Jan. 1 Common shares reaquired Balance, Dec. 31 754,000 198,000 (220,000) 732,000 (44,000) $541,000 Balance, Jan. 1 Shares issued Shares reacquired Balance, Dec. 31 Prepare a statement of changes in equity for the year. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) THE RUNNER LIMITED Statement of Changes in Equity Accumulated Other Comprehensive Income Common Shares Contributed Surplus Retained Earnings Balance Jan. 1 Issued common shares Common shares reacquired Net income Dividends declared Other comprehensive income Balance Dec. 31 Prepare a statement of changes in equity for the year. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) THE RUNNER LIMITED Statement of Changes in Equity Accumulated Other Comprehensive Income Common Contributed Surplus Retained Earnings Total ired come