1*5; approx. 15 mins) 4 Tofino Corporation would like your assistance to prepare their Statement of 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 9 10 11 Common Shares Accumulated Other Comprehensive income Retained Earnings 500,000 300,000 800,000 12 Additional details relating to their Statement of Comprehensive Income for 2023: 3 Revenue Cost of Goods Sold Other Expenses Unrealized Loss on FV-OCI Investments 1,000,000 500,000 75,000 45,000 They have also shared the following information relating to equity accounts: Issued additional Common Shares during the year WIRED: Board of directors declared a dividend on December 20, 2023 Dividend is payable to Shareholders on January 31, 2024 Dividend amount e the Statement of Changes in Shareholders' Equity under IFRS. 200,000 90,000 30 31 32 33 34 35 36 37 8 Ending balance Tofino Corporation Statement of changes in Shareholder's Equity For year ended December 31,2023 Total