Ayayai Limited reports the following for 2020: sales revenue, $ 901,000; cost of sales, $ 730,000; operating expenses, $ 100,100; and unrealized gain on FV-OCI investments, $ 58,000. The company had January 1, 2020 balances as follows: common shares, $ 400,000; accumulated other comprehensive income, $ 180,000; and retained earnings, $ 901,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $ 250,000 dividend payable on January 31, 2021. Prepare a statement of changes in equity. Ignore income tax.