Monty Limited reported the following for 2023: sales revenue, $926,000; cost of sales, $762,000; operating expenses, $102,600; and unrealized gain on FV-OCI investments, $61,700. The company had January 1, 2023 balances as follows: common shares, $600,000; accumulated other comprehensive income, $310,000; and retained earnings, $926,000. The company did not issue any shares during 2023. On December 15, 2023, the board of directors declared a $300,000 dividend payable on January 31, 2024. Prepare a statement of changes in equity. Ignore income tax. Beginning Balance Comprehensive Income: Net Income (Loss) Other Comprehensive Income Dividends Monty Limited Statement of Changes in Shareholders' Equity For the Year Ended December 31, 2023 Common Shares Retained Earnings $ $ $ Ending Balance $ $ $ Accumulated Other Comprehensive Income