a. Prepare Statement of Changes in Equity for 2020, 2021

b. Prepare Statement of Comprehensive income for 2021 with comparative figures.

The following were the balances of shareholders' equity accounts Riviera Company as of January 1, 2020: P75,000,000 Share Capital Share Premium 22,000,000 Retained Earnings 30,000,000 Cumulative Unrealized Gains (Losses) on Financial Assets at FV through Other Comprehensive Income 2,400,000 The following information summarizes the entity's operations for years 2021 and 2020: In million pesos 2021 2020 Revenue P2,000 P1,800 Raw materials and consumables used 850 745 Employee benefit expense 100 95 Depreciation and amortization, as previously reported 40 Other expenses 2 Finance costs 40 3 20 25 10.8 0.8 Correction of profit for prior years-2019 depreciation expense was understated by P500,000 Dividends declared and paid Proceeds from issue of share capital (par value is P8,000,000) Unrealized gains (losses) on investments measured at fair value through other comprehensive income, before tax (1.2) The company's income tax rate is 30% Required: Statement of comprehensive income for 2021 with comparative figures for 2020. chaj ca Statement of changes in equity for 2021 and 2020