The following account balances were selected from the records of Blake Corporation at December 31, year 2, after all adjusting entries were completed: Common shares (no par value; authorized 102,000 shares, issued 34,200 shares) Contributed surplus Dividends declared in year 2 Retained earnings, January 1, year 2 Correction of prior-period accounting error (a debit, net of income tax) Income summary for 2020 (credit balance) $684,000 164,000 18,400 75, 400 8,100 28,300 The stock price was $22.67 per share on that date. Required: 1. Identify the amounts that would be reported in the retained earnings column of the statement of changes in equity for year 2. Items affecting Retained Earnings during year 2: Retained earnings, January 1 Total Retained earnings, December 31 2. Prepare the shareholders' equity section of the statement of financial position at December 31, year 2. BLAKE CORPORATION Shareholders' Equity As at End of Year 2 Contributed capital: Total contributed capital Total shareholders' equity 3. Compute and evaluate the dividend yield ratio. (Do not round intermediate calculations. Round percentage answer to 2 decimal places (i.e., 0.1243 should be entered as 12.43).) Dividend yield ratio %