Additional information: P30,000 of the bank loans is repayable within one year from the end of the reporting period. P110,000 of the other loans is repayable within one year from the end of the reporting period. P62,000 of the employee benefit provision is payable within one year from the end of the reporting period. The warranty provision pertains to a nine-month warranty given on certain goods sold.

Question: Prepare Statement of Shareholders' Equity

Dr. P Cr. 36.000 564,000 P 252,000 14,000 66,000 100,000 150,000 4.000 2,987,000 35,000 25,000 135,000 86,000 150,000 30,000 93,000 714,000 870,000 85,000 6,000 Accumulated depreciation - Buildings Accumulated depreciation - Plant and equipment Administrative expenses Allowance for doubtful accounts Bank loans Building Cash in deposit accounts Cash on hand Cost of goods sold Cumulative fair value gain on investments at FVOCI, Jan. 1, 2021 Current tax payable Deferred tax Distribution expenses Dividends Dividends reinvested (at par) Employee benefit provision Finished goods Goodwill Income tax expense Interest Interest Investments at FVOCI Land Land revaluation reserve, Jan. 1. 2021 Other borrowing expenses Other debtors Other loans Patents Plant and equipment Raw materials Retained earnings, Jan. 1, 2021 Revaluation increment on investments at FVOCI Revaluation increment on land Selling expenses Sale of goods and services Share capital, Jan. 1, 2021 Shares issued (at par) Short-term borrowings Tax on revaluation increment on investments at FVOCI Tax on revaluation increment on land Trade debtors Trade creditors Warranty provision 44,000 225,000 157,000 15,000 4.000 93,000 570,000 45,000 1,260,000 188,000 326,000 10,000 50,000 820,000 4,469,000 1,541,000 120,000 50,000 3,000 15.000 450,000 510,000 37,000