Marigold plc reports the following information for 2022 : sales revenue 780,800, cost of goods sold 519,000, operating expenses 88,800, and an unrealized holding loss on equity securities designated at fair value through other comprehensive income for 2020 of 56,200. It declared and paid a cash dividend of 12,950 in 2022. Marigold plc has January 1, 2022, balances in share capital-ordinary 362,700; accumulated other comprehensive income related to the unrealized holding gain of 83,900; and retained earnings 98,160. It issued no ordinary shares during 2022 . Ignore income taxes. Prepare a statement of changes in equity