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