The shareholders' equity accounts of Crane Inc. at December 31, 2020. are as follows: Preferred shares, $3 noncumulative, unlimited number authorized, 3.000 issued Common shares, unlimited number authorized, 170,000 issued Retained earnings Accumulated other comprehensive loss $300,000 850,000 380,000 (47.000) Crane has a 35% income tax rate. During the following fiscal year ended December 31, 2021, the company had the following transactions and events: Feb. 1 Repurchased 10,000 common shares for $40.000 July 12 Announced a 2-for-1 preferred stock split. The market price of the preferred shares at the date of announcement was $150. Dec 1 Declared the annual cash dividend ($1.50 post-split) to the preferred shareholders of record on January 10, 2022. payable on January 31, 2022 Dec 18 Declared a 10% stock dividend to common shareholders of record at December 20, distributable on January 12.2022. The fair value of the common shares was $11 per share. Dec. 31 Determined that for 2021.profit before income tax was $310.000 and other comprehensive income, net of income tax expense of $37,800, was $70.200. Prepare a statement of changes in shareholders equity for the year ended December 31, 2021. (Enter negative amount using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) CRANE INC Statement of Changes in Shareholders' Equity Preferred Shares Common Shares Stock Dividend Distributable Contributed Surplus Reacquisition of Common Shares Retained Earnings Accumulated Other Comprehensive Income (Loss) Total Balance, January 1 $ S $ S $ Reacquired common shares Stock split 2 for 1 Cash dividends-preferred Stock dividends-common Comprehensive income Balance, December 31