Boon Ltd has provided the following trial balance for the year ended April 30, 2022: DETAILS DR CR Bank 76,000 Management fees 38,000 Retained earnings 22,500 Cost of sales 904,200 2% Preference share capital @ $1.50 450,000 Debtors 22,000 Provision for depreciation on equipment 48,000 Rent received 33,650 Sales 1,278,000 Staff costs 102,000 4% Debenture Closing stock Office expenses 156,000 87,000 27,400 Building 440,000 Goodwill 186,000 Equipment 212,000 Interim ordinary shares dividend 17,300 Ordinary share capital @ $0.60 270,000 Creditors 39,650 7% Mortgage 126,000 General reserves Provision for depreciation on building 95,000 29,000 Mortgage interest Land Debenture interest 6,200 534,000 2,700 2,601,300 2,601,300 Additional notes: Depreciation is to be charged on the building at 8% reducing balance, and 10% straight line for the equipment Goodwill should be written down by 25% Office expenses is owing by $9,000, while staff costs is prepaid by $10,200 . The following items of expense should be apportioned as follows: Expense Office expenses Admin Sell & Dist. 90% 10% Staff costs Management fees Depreciation charges 40% 60% 50% 50% 75% 25% Corporation tax is estimated at $18,500 Transfer $35,000 from profits to the general reserves There was a new issue of 75,000 ordinary shares at par value; the amount collected was $90,000 The full preference shares dividend will be honoured REQUIRED: Assuming Boon Ltd made a profit before interest and tax of $140,670, prepare their statement of changes in equity for the year. Assuming Boon Ltd made a profit before interest and tax of $140,670, calculate EPS