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: Reacquired 5,000 common shares for $15 per share

Apr 10: Issued 8,000 common shares for $20.50 per share

Sept 22: Reacquired 4,000 common shares for $13 per share

Dec 31: Mike had comprehensive income of $96,000 and a unrealized OCI investment holding loss of $13,000.

Required:

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)