Mordor Ltd. Statement of Profit or Loss and Other Comprehensive Income extracts for the year ended December 31, 2017: Net profit for the year: Dividend: $421,000 ($98,000) During the year, the following important events took place (The net profit of the year does not include these events): Properties were revalued by a $105,000 increase. 200,000 of $1 share capital was issued during the year at a 25c premium. A Non-Current asset (Vehicle) with a carrying value of $130,000 was written down to $95,000. Opening equity was: Issued Capital / Issued Shares: $400,000 Share Premium: $50,000 Revaluation Surplus: $165,000 Retained Earnings: $310,000 SUM: $925,000 required: Show how the event of the year would be presented in the Statement of Changes in Equity.