TB MC Qu$.18-20($Static$)$ The statement of shareholders' equity...

The statement of shareholders' equity reports the transactions that cause changes in its shareholders' equity account balances. It shows the beginning and ending balances in primary shareholders' equity accounts and any changes that occur during the years reported. Typical reasons for changes include each of the following except:

Multiple Choice

the issuance of bonds.

net income.

$$ declaration of dividends.