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Details relating to balances for the equity accounts of Barrie Company and changes to those balances follow. Note that AOCI is accumulated other comprehensive income.

Details relating to balances for the equity accounts of Barrie Company and changes to those balances follow. Note that AOCI is accumulated other comprehensive income.
Balances or changes (000's)
Common shares, Jan. 1,2023 $ 20,000
Unappropriated retained earnings, Jan. 1,202311,000
Appropriated retained earnings for sinking fund reserve, Jan. 1,20232,000
AOCI from revaluations, Jan. 1,20231,000
Net income for 20233,000
Retained earnings appropriated for sinking fund reserve during 20231,300
AOCI from revaluations in 2023500
Dividends declared during 20231,000
Net income for 20244,000
Retained earnings appropriated for sinking fund reserve during 2024400
AOCI from revaluations in 2024(200)
Dividends declared during 20241,200
Required
Prepare a statement of changes in equity for the years ending December31,2023, and 2024.(Enter all currency amounts in thousands, and enter decreases with a minus sign or parentheses. Leave unused cells blank. Do not enter a"0" for any zero-balances.)
Begin by preparing the statement of changes in equity for 2023.

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