Presented below is information which relates to Cullumber Company, a Canadian public corporation traded on the Toronto Stock Exchange, for 2020. Net income $ 402,000 Retained earnings, January 1, 2020 815,000 Cash dividends declared on common shares 36,000 Correction of calculation error depreciation understatement in 2016 (pre-tax) 467,000 Gain on FV-OCl investments (net of tax) 224,000 Proceeds from issuance of Cullumber common shares 63,000 Accumulated other comprehensive income, January 1, 2020 16,000 On January 1, 2020, Cullumber had 20,000 common shares outstanding with a capital balance of $ 500,000. During the year, Cullumber Company issued an additional 2,000 common shares. Prepare in good form a statement of shareholders equity for the year ended December 31, 2020. Cullumber's income tax rate is 20%. (Enter expenses and losses using either a negative sign preceding the number e.g. -25 or parentheses e.g. (25).)