a) Prepare a Statement of Changes in Equity for the year endded december 31,2020 b) Prepare the shareholders equity section of the statement of financial position at december 31, 2020

The following shareholders' equity accounts and the related activity during the year are in the ledger of Kenton Corporation at December 31, 2020 Common shares (unlimited authorized): Balance, Jan. 1 (351.000 shares) $2,342.000 Balance, Dec. 31 (353,000 shares) 2,360,000 Shares issued (2,000 shares) 18,000 Preferred shares (29.000 authorized, S6, cumulative Balance, Jan. 1 (19.000 shares) 1,003,000 Balance, Dec. 31 (23,000 shares) 1,197,000 Shares issued (4.000 shares) 194.000 Additional contributed capital: Balance, Jan. 1 47.500 Balance, Dec. 31 47,500 Accumulated other comprehensive income (loss); Balance, Jan. 1 (43.800) Balance, Dec. 31 22.200 Other comprehensive income 66,000 Retained earnings: Balance, Jan. 1 Balance, Dec. 31 1,521.000 Loss (162.000) Cash dividends (200.000)