The following statement of shareholders' equity for the Q8 Corporation is missing explanations of ...

The following statement of shareholders' equity for the Q8 Corporation is missing explanations of the events that led to the changes in the shareholders' equity accounts. Write a brief explanation for each change.

   Common shares   Contributed surplus   Retained Earnings   Accumulated Other Comprehensive Income   Balance
Balance   $190,000   $0   $65,000      $255,000
a.   74,000            74,000
b.         86,500      86,500
c.         (12,800)      (12,800)
d.   30,000      (30,000)      -0-
e.            3,000   3,000
Balance   $294,000   $0   $108,700   $3,000   $405,700