The shareholders' equity accounts of Oriole Inc. at December 31, 2020, are as follows: Preferred shares, $3 noncumulative, unlimited number authorized, 2,000 issued $200,000 Common shares, unlimited number authorized, 160,000 issued 800,000 Retained earnings 510.000 Accumulated other comprehensive loss (46,000) Oriole 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. 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 $10 per share. Dec. 31 Determined that for 2021, profit before income tax was $310,000 and other comprehensive income, net of income taxlexpense of $38,500, was $71,500. 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).) ORIOLET 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 12C Rain ORIOLE INC. Statement of Changes in Shareholders' Equity Common Shares Stock Dividend Distributable Contributed Surplus Reacquisition of Common Shares Retained Earnings $ TA $ $ A $ 1 LOLE INC. es in Shareholders' Equity Contributed Surplus Reacquisition of Common Shares Retained Earnings Accumulated Other Comprehensive Income (Loss) Total $ TA $ $ to $