E9.4. Using Accounting Relations that Govern the Equity Statement (Medium) The following is a statement of common shareholders' equity with some numbers missing (in millions of dollars). Balance, December 31, 2011 Net income Common dividends Preferred dividends Issue of common stock Unrealized gain on securities held for sale Foreign currency translation loss Balance, December 31, 2012 ? 7 (132) (30) 155 13 (9) 2 a. The market value of the equity was $4,500 million at December 31, 2011, and $5,580 million at December 31, 2012. At both dates, the equity traded at a premium of $2,100 million over the book of the common equity. What was net income for 2012? b. Fill out the missing numbers in the equity statement and reformulate it to identify com- prehensive income for the common shareholders for 2012