Walla Walla Limited reported the following changes to its shareholders' equity accounts for the year ended December 31, 2021. Accumulated other comprehensive income: Retained earnings: Balance, Jan. 1 $86,000 Balance, Jan. 1 $1,449,000 Other comprehensive income (23,000) Net income 429,000 Balance, Dec. 31 $63,000 Dividends declared (63,000) Contributed surplus: Balance, Dec. 31 $1,815,000 Balance, Jan. 1 $548,000 Common shares: Common shares repurchased (36,000) Balance, Jan. 1 $867,000 Balance, Dec. 31 $512,000 Shares issued 178,000 Shares repurchased (180,000) Balance, Dec. 31 $865,000 THE WALLAWALLA LIMITED Statement of Changes in Equity For the Year Ended December 31, 2021 Common Shares Contributed Surplus Retained Earnings Balance Jan. 1 $ 867000 $ 548000 $ 144900C Issued common shares 178000 Common shares reacquired (180000) (36000) Net income 4290 Dividends declared i (6300 Other comprehensive income Balance Dec. 31 $ 865000 $ 512000 $ 18150 THE WALLAWALLA LIMITED Statement of Changes in Equity For the Year Ended December 31, 2021 Accumulated Other Comprehensive Income Contributed Surplus Retained Earnings Total 548000 $ 1449000 $ 86000 $ 2950000 i i 178000 (36000) i (216000) i 429000 429000 i (63000) (63000) i (23000) (23000) 512000 $ 1815000 $ 63000 $ 3255000 Prepare the shareholders' equity section of the statement of financial position at December 31. (Enter account name only and do not provide descriptive information.) THE WALLAWALLA LIMITED Statement of Financial Position (Partial) $ $ $