Brief Exercise 4-16 Martinez Limited reports the following for 2020: sales revenue, $914,000; cost of sales, $748,000; operating expenses, $101,400; and unrealized gain on FV- OCI investments, $59,200. The company had January 1, 2020 balances as follows: common shares, $800,000; accumulated other comprehensive income, $180,000; and retained earnings, $914,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $330,000 dividend payable on January 31, 2021. Prepare a statement of changes in equity. Ignore income tax. Martinez Limited Statement of Changes in Shareholders' Equity Common Shares Retained Earnings Accumulated Other Comprehensive Income Total Beginning Balance $ $ $ Comprehensive Income : Net Income / (Loss) Other Comprehensive Income DOO Unrealized Gain - OCI | 10! OCHT NU Dividends Ending Balance $ $