Access Corporation reported the following amounts at its December 31, 2018 l-end: Sales Income from continuing operations Discontinued operations (gain) Dividends declared Net income Issuance of common shares Unrealized gain (loss) on fair value OCI Investments $10,000,000 3,500,000 750,000 165,000 985,000 410,000 (135,000) Equity balances for Access Corporation on January 1, 2019 were as follows: Common shares Accumulated other comprehensive income Retained earnings $560,000 423.000 275,000 Required: Prepare in good form a statement of changes in equity for the Access Corporation