Mika Food Processing Ltd. reports using IFRS and has the following shareholders' equity account balances at January 1, 2022: Retained earnings $124,000 Common shares (65,000 issued) 780,000 Contributed surplus 4,000 Accumulated other comprehensive income (22,000) The following transactions occurred during the year: Jan 15: Apr 10: Sept 22: Dec 31: of $13,000. Required: Reacquired 5,000 common shares for $15 per share Issued 8,000 common shares for $20.50 per share Reacquired 4,000 common shares for $13 per share Mike had comprehensive income of $96,000 and a unrealized OCI investment holding loss a) Provide the journal entries for each of the transaction dates (6 marks) b) Prepare the statement of changes in shareholders' equity for December 31, 2022 (5 marks)