Flint Construction Ltd. prepares its reports using IFRS. The following information relates to its shareholders equity on January 1, 2023, the first day of its fiscal year.

$0.80-noncumulative preferred shares, unlimited number of shares authorized, 100,000 shares issued		$1,200,000
Common shares, unlimited number of shares authorized, 1,200,000 shares issued		3,624,000
Contributed surplus (repurchase of common shares)		14,800
Retained earnings		7,290,000
Accumulated other comprehensive income		(466,000)

During the year, there were the following transactions related to shares.

1.		On May 15, 2023, Flint purchased equipment in exchange for 92,000 common shares with a market value of $3.15 per share. The fair value of the equipment was $303,680.
2.		On June 1, 2023, Flints board of directors declared the semi-annual dividend to the preferred shareholders of record on June 15, payable June 30.
3.		The semi-annual dividend to the preferred shareholders is paid on the appropriate date.
4.		On September 16, 2023, reacquired 46,000 common shares for $157,000 cash.
5.		On December 15, 2023, Flints board of directors declared the second semi-annual dividend to the preferred shareholders and a 10% stock dividend to the common shareholders for shareholders of record on December 31, 2023 payable January 20, 2024. The market price of the common shares at December 15, 2023 was $4 per share.
6.		Reported comprehensive income of $1,460,000 for the year, consisting of $1,460,000 of profit and $0 other comprehensive income.

(a)

Prepare a schedule showing all transactions for common shares and the calculation of the average per share amount. (Round average cost to 2 decimal places, e.g. $52.75.)

Date			Transaction		# Shares		Proceeds		Average Cost
Jan.	01		Beginning balance		enter a number of shares		$enter a dollar amount		$enter a dollar amount rounded to 2 decimal places
May	15		Issued shares		enter a number of shares		enter a dollar amount
			Sub-total		enter a total of the two previous number of shares		enter a total of the two previous amounts		$enter a dollar amount rounded to 2 decimal places
Sept.	16		Reacquisition		enter a number of shares		enter a dollar amount
					enter a total number of shares		$enter a total amount		$enter a dollar amount rounded to 2 decimal places