1 PART A.2-Statement of Changes in Shareholders' Equity 2 [10 marks; approx. 15 mins] 3 Tofino Corporation would like your assistance to prepare their Statement of 4 Shareholders' Equity: 5 They have provided the following information for their December 31, 2023 year end: 6 7 Shareholders' Equity account balances at January 1, 2023 as follows: 8 4 5 6 9 10 11 12 13 I Common Shares Accumulated Other Comprehensive income Retained Earnings Additional details relating to their Statement of Comprehensive Income for 2023: Revenue Cost of Goods Sold Other Expenses Unrealized Loss on FV-OCI Investments 7 3 They have also shared the following information relating to equity accounts: ? Issued additional Common Shares during the year Board of directors declared a dividend on December 20, 2023 Dividend is payable to Shareholders on January 31, 2024 Dividend amount REQUIRED: Prepare the Statement of Changes in Shareholders' Equity under IFRS. Ignore income tax. 500,000 300,000 800,000 1,000,000 500,000 75,000 45,000 A 200,000 90,000 28 29 30 31 32 33 34 35 56 -7 8 9 O Ending balance Tofino Corporation Total