Maria Clara equity as of December 31,2020 consists of the following: The following occurred during 2021 and 2022 : 2021: Maria Clara reported profit of P200,000 and Gain in Revaluation of Land 20,000. 2022: Maria Clara issued additional shares with an aggregate par value of 500,000. Maria Clara reported Gain on Foreign Currency Translation P50,000 and Total Income for the year is 350,000 . Maria Clara declared dividends of P100,000. Maria Clara also Appropriated 55,000 for future plant expansion Requirement: Prepare the comparative Statement of Changes in Equity for the year ended December 31, 2022