During the year, the company issued common shares for $880. Prepare a statement of changes in equity. (For decreases use either a negative sign preceding the number, eg. -45 or parenthesis, eg. (45). Salaries payable 2,290 Interest payable 1,490 Rent payable 1,260 Income tax payable 1,490 Deferred revenue 630 Bank loan payable, 2027 25,500 Common shares 4.990 Retained earnings 5,160 Dividends declared 570 Service revenue 50,790 Salaries expense 19,220 Rent expense 12.160 Depreciation expense 2.230