Current Attempt in Progress Macaron Limited reported the following changes to its shareholders equity accounts for the year ended December 31, 2021 Accumulated other comprehensive income: Balance, Jan. 1 Other comprehensive income $86,000 Retained earnings: Balance, Jan, 1 Net income $1,449,000 429,000 (23,000) $63,000 Balance, Dec 31 (63,000 Dividends declared Balance, Dec 31 Contributed surplus $1,815,000 Balance, Jan, 1 $548,000 Common shares: Common shares repurchased (36,000) $867,000 Balance, Jan. 1 Shares issued Balance, Dec. 31 $512,000 178,000 Shares repurchased (180,000) Balance, Dec. 31 $865,000 Prepare the shareholders' equity section of the statement of financial position at December 31. (Enter account name only and do not provide descriptive information.) THE MACARON LIMITED Statement of Financial Position (Partial) $ > S