The shareholders' equity accounts of Crane Inc. at December 31, 2020, are as follows: Preferred shares, $3 noncumulative, unlimited number authorized, 4,000 issued Common shares, unlimited number authorized, 150,000 issued Retained earnings Accumulated other comprehensive loss $400,000 750,000 490,000 (58,000) 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 July 12 was $150. Dec 1 Repurchased 10,000 common shares for $40,000 Announced a 2-for-1 preferred stock split. The market price of the preferred shares at the date of announcement Declared the annual cash dividend ($1.50 post-split) to the preferred shareholders of record on January 10, 2022, payable on January 31, 2022. 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 $12 per share. Determined that for 2021, profit before income tax was $400,000 and other comprehensive income, net of income tax expense of $38,850, was $72.150. Dec 18 Dec. 31 Prepare a statement of changes in shareholders' equity for the year ended December 31, 2021. (Enter negative amount using either a negative sian nenadines the numbers 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 parentheseses (451 CRANE IN Statement of Changes in s Preferred Shares Common Shares Stock Dividend Distributable Balance, January 1 Reacquired common shares Stock split 2 for 1 Cash dividends-preferred Stock dividends-common Comprehensive income Balance, December 31 $ TOP the year ended December 31, 2021. (Enter negative amount using either a negative sign preceding the number eg.-45 or parentheses es. (451) ANE INC. zes in Shareholders' Equity Contributed Surplus Reacquisition of Common Shares Retained Earnings Accumulated Other Comprehensive Income (Loss) Total $ $ $