7. As the financial analyst for Johnson & Johnson, you need to prepare the statement of changes in equity for the fiscal year 2023. The company had a beginning equity of $5,000,000, net income of $1,000,000, and declared dividends of $200,000. The company also issued new shares worth $500,000 and had a revaluation surplus of $100,000. Discuss the implications of these changes on the company's financial health.