Parfait Limited reported the following for 2020: sales revenue, $900,000; cost of sales, $750,000; operating expenses, $100,000; and unrealized gain on FV-OCI investments, $60,000. The company had January 1, 2020 balances as follows: common shares, $600,000; accumulated other comprehensive income, $250,000; and retained earnings, $900,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $300,000 dividend payable on January 31, 2021. Prepare a statement of changes in equity. Ignore income tax.