(Learning Objectives 2, 3, 4: Explaining the changes in shareholders’ equity) Space Walk Corporation reported the following shareholders’ equity data (all dollars in millions except par value per share):

Space Walk earned a net income of $2,980 during 20X6. For each account except Retained Earnings, one transaction explains the change from the December 31, 20X5, balance to the December 31, 20X6, balance. Two transactions affected Retained Earnings. Give a full explanation, including the dollar amount, for the change in each account.