The shareholders' equity accounts of Oriole Inc. at December 31, 2020, are as follows: Preferred shares, $3 noncumulative, unlimited number authorized 6,000 issued Common shares, unlimited number authorized, 140,000 issued Retained earnings Accumulated other comprehensive loss $600,000 700.000 400.000 (40,000) Orlole has a 30% income tax rate. During the following fiscal year, ended December 31, 2021, the company had the following transactions and events: Feb. 1 July 12 Dec 1 Repurchased 10,000 common shares for $40,000. Announced a 2-tor 1 preferred stock split. The market price of the preferred shares at the date of announcement was $150 Diclared the annual cash dividend (5150 post-split) to the preferred shareholders of record on January 10, 2022 payable on January 31, 2022 Declared a 5% stock dividend to common shareholders of record at December 20, distributable on January 12, 2022. The tale value of the common shares was $10 per share, Determined that for 2021. praht before income tax was $360,000 and other comprehensive income, neto Income tax expense of $34 200,wa: 579.800. Dec 18 Dec 31 Prepare a statement of changes in shareholders uity for the year ended December 31 2021. (Enter negative amount using either o negative sin preceding the numbers. 45 or parentheses (451) ORIOLE INC Statement of Changes in Sha 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 ORIOLE INC. nges in Shareholders' Equity Contributed Surplus Reacquisition of Common Shares Retained Earnings Accumulated Other Comprehensive Income (Loss) Total $ s