(a) A firm listed total shareholders’ equity on its balance sheet at $237 million. Preferred shareholders’ equity was $32 million, what is the common shareholders’ equity?
(b) From the following information, calculate the net dividend to shareholders and comprehensive income (in millions):
Common shareholders’ equity, beginning of period ..... $1,081
Common share issues .................. 230
Common share repurchases ................ 45
Common dividends ................... 36
Common shareholders’ equity, beginning of period .... $1,292

(c) A firm reported $62 million of comprehensive income in its statement of shareholders’ equity but $87 million as net income in its income statement. What explain the difference?