Hassink Ltd presented the following information for the year ending 30 June 2026 in the company’s records.

On 30 June 2026, the directors decided to:
1. recommend a final cash dividend of \($30\) 200, to be ratified by shareholders at the annual general meeting 

2. increase the general reserve by \($4300\) 3. write off development costs 4. provide for an estimated tax expense and current tax liability of \($32\) 400 on 2025–26 profits.

Required

Record the above adjustments in ledger accounts and prepare a statement of changes in equity for Hassink Ltd for the year ended 30 June 2026.

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Profit for year before further adjustments $142 400 and tax Retained earnings (1 July 2025) 23 700 General reserve 12 900 Revaluation surplus 10 800 Interim dividend paid 21 600 Development costs 15 100