Bridgeport Limited reported the following for 2023 : sales revenue, $926,000; cost of sales, $752,000; operating expenses, $102,600; and unrealized gain on FVOCl investments, $61,200. The company had January 1,2023 balances as follows: common shares, $400,000; accumulated other comprehensive income, $300,000; and retained earnings, $926,000. The company did not issue any shares during 2023. On December 15,2023 , the board of directors declared a $310,000 dividend payable on January 31,2024 . Prepare a statement of changes in equity. Ignore income tax