The shareholders’ equity section of the statement of financial position of Marvel Ltd at 30 June 2023 is as follows.

• Marvel Ltd issued 10 000 shares at \($3.00\) each on 31 May 2023 for cash.

• A transfer of \($8\) 000 was made from retained earnings to the general reserve.

• Comprehensive income for the year was \($58\) 000, including a foreign currency translation gain of \($12\) 000 recognised in other comprehensive income.

• Dividends paid during 2023 comprised: final dividend for 2022, \($40\) 000; interim dividend, \($25\) 000.

Required 

Prepare the statement of changes in equity of Marvel Ltd for the year ended 30 June 2023 in accordance with AASB 101/IAS 1.

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Share capital General reserve Foreign currency translation reserve Retained earnings 2023 $ 120 000 $ 2022 90 000 43.000 35 000 27 000 15 000 75.000 102.000 $ 265 000 $ 242 000