Marigold Limited reported the following for 2023 : sales revenue, $902,000; cost of sales, $747,000; operating expenses, $100,200; and unrealized gain on FV-OCl investments, $60,000. The company had January 1, 2023 balances as follows: common shares, $800,000; accumulated other comprehensive income, $190,000; and retained earnings, $902,000. The company did not issue any shares during 2023. On December 15, 2023, the board of directors declared a $310,000 dividend payable on January 31 , 2024. Prepare a statement of changes in equity. Ignore income tax