On $1$ January $20$X$0,$ Reez reported the following in shareholders' equity:

The following transactions occurred during the year and have not yet been accounted for $($in the order presented$)$:

Recorded earnings were $$310,850.$

FVOCl investments with a fair value of $$240,400$ at the beginning of the year and $$223,400$ at the end of the year

FVOCl investments with a fair value of $$126,400$ were sold for $$184,900.$ The original cost of these investments had been $$89,400.$

Accumulated gains are transferred to retained earnings.

An exchange loss of $$25,300$ was incurred on the translation of the financial statements of a foreign subsidiary; this exchange loss

is not included in earnings.

Revaluation gains of $$40,800$ were incurred on PP&E that follow the revaluation model.

Dividends of $$176,400$ were declared and paid during the year. The matching dividend is $$0\mathrm{.}15$ per share. Participation is based on

the relative share capital account at the beginning of the period.

A stock dividend was recorded during the year, involving $27,400$ shares to be issued, valued at $$7\mathrm{.}25$ per share. Of these shares,

$22,400$ were issued in the form of full shares and $5,000$ fractional shares for which cash was issued.