ow is a partially completed statement of changes in equity for Torino Capital Lud. quired: Complete the stalement of changes in equity to re er the transuetions and evems described.

Common

Preferred

Shares

Shares

Retained

Darnings

AOCI

Contributed

Total

capital from

Common

Share

Retirement

$$100,000$

$$50,000$

$$180,000$

$$5,000$

$$20,000$

$$355,000$

$15,000$

$44$ S

$15,495$

Balances, January $1,$

$2024$

Comprehensive income, including earnings of $$15,000$ and a translation gain of $$495$

Preferred shares bought back; $10\%$ of opening balance bought back for cash; paid $$150$ more in total than average issue price

Stock dividend of $$10,000$ issued to common shareholders

Balances, December $31,$

$2024$