Below is a partially completed statement of changes in equity for Torino Capital Ltd. (in thousands of dollars).

Required:
Complete the statement of changes in equity to reflect the transactions and events described.

Balance at 1 January 20X1 Comprehensive income, including earnings of $871 and foreign exchange on subsidiary, a gain of $39 Common shares issued for cash of $788 Preferred shares bought back; 10% of opening balance bought back for cash; paid $85 more in total than average issue price Cash dividends to shareholders; $170 to preferred and $367 to common Fractional shares turned in for common (80% of fractional rights); remainder are still outstanding Balance at 31 December 20X1 Fractional Preferred Common Shares Retained Shares Shares Outstanding Earnings $240 $3,000 $7,400 $6,780 AOCI Foreign Exchange Gains of Foreign Total Subsidiary Equity $451 $17,871