The equity section from the balance sheet of KPU Corporation appeared as follows for December 31: 2021 2020 Contributed capital: Common shares, 52,500 shares authorized; 25,680 and 23,600 shares issued and outstanding, respectively. Retained earnings $ 716,900 $658,440 473,600 564,600 The following transactions occurred during 2021 (assume the retirements were the first ever recorded by KPU): Jan. 5 A $1.50 per share cash dividend was declared, and the date of record was five days later. Mar. 20 2,200 common shares were repurchased and retired at $27.90 per share. Apr. 5 A $0.90 per share cash dividend was declared, and the date of record was five days later. July 5 A $1.70 per share cash dividend was declared, and the date of record was five days later. July 31 A 20.00% share dividend was declared when the market value was $28.00 per share. Aug. 14 The share dividend was issued. Oct. 5 A $1.70 per share cash dividend was declared, and the date of record was five days later. Required: 1. How many shares were outstanding on each of the cash dividend dates? 2. How much profit did the company earn during 2021? 3. Prepare the statement of changes in equity for the year ended December 31, 2021.