Description Sunshine Corporation had the following balances at December 31,2023 (in thousands): preferred shares $3,012; common shares $4,718; contributed surplus $1,750; retained earnings $16,791; and accumulated other comprehensive income $514. During the year ended December 31,2023 , the company earned net income of $3,613,000, sold common shares of $30,000, and paid out dividends of $14,000 and $5,000 to preferred and common shareholders, respectively. Instructions Prepare a statement of changes in equity for the year ended December 31,2023 , as well as the shareholders' equity section of the Sunshine Corporation balance sheet as at December 31, 2023