Refer to the data given in BE11-11 for Canning Corporation. Canning had an unlimited number of no par value common shares authorized. Prepare the shareholders' equity section of its statement of financial position at December 31, 2012.

CANNING CORPORATION Statement of Changes in Equity Year Ended December 31, 2012 Common Shares Accumulated Other Additional Number Lega Contributed Retained Comprehensive of Shares Capital CapitalEarnings ncme Total Bal., Jan. 1 Issued common shares Declared and issued stock dividend Reacquired and retired common shares Declared dividends Comprehensive income 500,000 $1,500,000 $500,000 $3,000,000 $100,000 $5,100,000 440,000 40,000 10,000 110,000 [1 (74,600) s13] (200,000) (135,000) (135,000) Profit Other comprehensive income 750,000 [61 25,000 Bal., Dec. 31 00 $I4 $3,505,000 $125,000 $5,980,000