The partial trial balances of P Co. and S Co. at December 31, Year 10, were as follows: Investment in S. Co. 180, aaa Common shares 160, 133, aaa s co. 140 , aaa 65 , aaa Retained earnings, beginning of year Additional Information The investment in the shares ofS Co. (a 90% interest) was acquired January 2, Year 6, for $180,000. At that time, the shareholders' equity of S Co. was common shares of $140,000 and retained earnings of $30,000 and the common shares for P Co. of $160,000. Net incomes of the two companies for the year were as follows: s co. 58, During Year 10, sales of P Co. to S Co. were $20,000, and sales of S Co. to P Co. were $60,000 Rates of gross profit on intercompany sales in Years 9 and 10 were 40% of sales. On December 31, Year 9, the inventory of P Co. included $17,000 of merchandise purchased from S Co., and the inventory of S Co. included $13,000 of merchandise purchased from P Co. On December 31, Year 10, the inventory of P Co. included $30,000 of merchandise purchased from S Co., and the inventory of S Co. included $15,000 of merchandise purchased from P Co. During the year ended December 31, Year 10, P Co. paid dividends of S22,OOO and S Co. paid dividends of $20,000. At the time that P Co. purchased the shares of S Co., the acquisition differential was allocated to patents of S Co. These patents are being amortized for consolidation purposes over a period of five years. In Year 8, land that originally cost $50,000 was sold by S Co. to P Co. for $61,000 The land is still owned by P Co. Assume a corporate tax rate of 40% Required: Prepare a consolidated statement of changes in equity for the year ended December 31, Year 10 (Leave no cells blank - be certain to enter "O" wherever required. Negative amounts should be indicated by a minus sign. Omit S sign in your response.)