Below are details relating to balances for the equity accounts of Barrie Company and changes to those balances (note that AOCI is accumulated other comprehensive income).

Required:
Prepare a statement of changes in equity for the years ended December 31, 2021 and 2022. The following format will be helpful for preparing this statement for each of the two years.

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Balances or changes Common shares, Jan. 1, 2021 Unappropriated retained earnings, Jan. 1, 2021 Appropriated retained earnings for sinking fund reserve, Jan. 1, 2021 AOCI from revaluations, Jan. 1, 2021 Net income for 2021 Retained earnings appropriated for sinking fund reserve during 2021 AOCI from revaluations in 2021 Dividends declared during 2021 Net income for 2022 Retained earnings appropriated for sinking fund reserve during 2022 AOCI from revaluations in 2022 Dividends declared during 2022 Amount ($000's) $20,000 11,000 2,000 1,000 3,000 1,300 500 1,000 4,000 400 (200) 1,200