e X2.14 Sheldon plc's equity at 31 December 2046 was as follows: E000s 200 Share capital (25p shares) Share premium account Retained earnings reserve Total equity 70 80 350 . During 2017, the following occurred, all of which are reflected in the statement of financial position at 31 December 2017: payment of the 20Y6 dividend of 25,000 in April 2017 (unapproved at 31 December 2016 and approved on 31 March 2017) a 1-for-5 rights issue @ 55p in June 2017 the company made a profit for the year to 31 December 2017 of 33,000 the factory (which had a cost price of 475,000 and had suffered depreciation of 75,000 to date) was revalued to 500,000. Prepare the company's statement of the changes in equity for the year ending 31 December 2017. [5]