The following is a condensed version of the statement of shareholders’ equity for Dell, Inc., for fiscal year ending January 31, 2003 (in millions of dollars):
Balance at February 1, 2002 ........ 4,694
Net income ............... 2,122
Unrealized gain on debt investments ...... 26
Unrealized loss on derivative instruments ... (101)
Foreign currency translation gain ........ 4
Comprehensive income .......... 2,051
Shares issued on exercise of options,
including tax benefits of $260 ........ 418
Repurchase of 50million shares ....... (2,290)
Balance of January 31, 2003 ........ 4,873

Other information:
1. Dell’s tax rate is 35 percent.
2. The share repurchased occurred when the stock traded at $28 per share.
(a) What was the loss shareholders from the exercise of stock options?
(b) Prepare a reformulate statement of shareholders’ equity for 2003 for Dell, Inc. the reformulated statement should identify comprehensive income and include all hidden items.