Flounder Limited reported the following for 2023: sales revenue, $914,000 ; cost of sales, $762,000 operating expenses , $101,400 ; and unrealized gain on FV-OCI investments, $ 61,400. The company had January 1, 2023 balances as follows: common shares $700,000accumulated other comprehensive income , $280,000; and retained earnings , $914,000. The company did not issue any shares during 2023. On December 15, 2023, the board of directors declared a $350,000 dividend payable on January 31 , 2024 Prepare a statement of changes in equity. Ignore income tax. Flounder Limited Statement of Changes in Shareholders ' Equity Accumulated Other Common SharesRetained Earnings Comprehensive Income Beginning Balance$ 700000 $$ Comprehensive Income: Net Income /(Loss ) Other Comprehensive Income Dividends Ending Balance$ $ $ eTextbook and Media Save for Later Last saved 1 second ago . Attempts: 0 of 3 used Submit Answer Saved work will be auto-submitted on the due date . Auto- submission can take to 10 minutes