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 Statement of Changes in Equity Common Shares Contributed Surplus Retained Earnings Balance Jan. 1 $ $ $ Issued common shares Common shares reacquired Net income Dividends declared Other comprehensive income Balance Dec. 31 $ $ $ Statement of Changes in Equity Accumulated Other Comprehensive Income Contributed Surplus Retained Earnings Total $ $ $ $ tA $ $ $ $