Brief Exercise 4-16 Sheffield Limited reports the following for 2020: sales revenue, $917,000; cost of sales, $769,000; operating expenses, $101.700; and unrealized gain on FV-OCT investments, $59,200. The company had January 1, 2020 balances as follows: common shares, $400,000; accumulated other comprehensive income, $240,000; and retained earnings, 5917,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $350,000 dividend payable on January 31, 2021. Prepare a statement of changes in equity. Ignore income tax Sheffield 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 Unrealized Gain - OCI Dividends Ending Balance