Grouper Limited reports the following for 2020: sales revenue, $911,000; cost of sales, $752,000; operating expenses, $101,100; and unrealized gain on FV-OCl investments, $58,700. The company had January 1, 2020 balances as follows: common shares. $400,000; accumulated other comprehensive income $310,000; and retained earnings, $911,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $310,000 dividend payable on January 31, 2021. $ GA Prepare a statement of changes in equity. Ignore income tax. Grouper Limited Statement of Changes in Shareholders' Equity For the Year Ended December 31, 2020 Accumulated Other Common Shares Retained Earnings Comprehensive Income Beginning Balance Comprehensive Income: Net Income /(Loss) Other Comprehensive Income Unrealized Gain-OCI Dividends Ending Balance $