Use a spreadshect or table format to tradk the changes in all of the shareholders' equity accounts over the two:year peried, fif on amount reduces the occount balance then enter with negative sign, eg - 15,000 or in parenthesis, est (15,000).1. Use a spreadsheet or table format to track the charges in all of the shareholders' equity accocints over the two:year period. (if on amourit redices the account balonoe then enter with negative sign, 58.15,000 or in parenthasib, es. ft 5,0001. The Oriole Corpogation was incorporated on January 2,2023 , with two clinses of share capitat aniuntlanited number of cormenim Hares and 54 curmulative non-votires preferred shares with an authorized fimit of 100.000. During the first veir af operations, the following transactions occurred. 1. The company issued 11.000 inefened shares for a total of 5154.000 cash and 22.000 common shares for $24 ner bhare. 2. If iskuesi 5,900 common shares in exchange for a parcei of land with an estimated fair market value of $154.000. The company recoe sed sales of $1.250.000 and operating expense of 51.017.000 daring the year No dridends were dectaced thiring the first year of operation. During the second year of operation (2024), the following tranisactionoccurted: 3. In Decernber, the company's hoard of directors declared cashdividends sufficient to pay a dividend of $6 on each comanon share. The dividends were pavable on January 15. 2025. (Hint:rememher that no dividends can be paid on the common shares until the dividends in arfears and the current dividends on the preferred stares are gaid.) Throughout thesecond yeir of operation, the compire recorded sales of $1.507,000 and operating expense of $1,319,000