The shareholders' equity accounts of Cullumber Inc. at December 31, 2020, are as follows: $500,000 800,000 Preferred shares, $3 noncumulative, unlimited number authorized, 5,000 issued Common shares, unlimited number authorized, 160,000 issued Retained earnings Accumulated other comprehensive loss 380,000 (51.000) Cullumber has a 40% 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 Announced a 2-fore preferred stock split. The market price of the preferred shares at the date of announcement July 12 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 Cullumber has a 40% income tax rate. During the following fiscal year, ended December 31, 2021, the company had the following transactions and events: Feb. July 12 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 was $150 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 $10 per share. Determined that for 2021, profit before income tax was $310,000 and other comprehensive income, net of income tax expense of $45,200 was $67,800. 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 sign preceding the number eg.-45 or parentheses eg. (45))