Novak Limited reported the following for 2023: sales revenue, $906,000; cost of sales, $756,000; operating expenses, $100,600; and unrealized gain on FV-OCI investments, $58,300. The company had January 1, 2023 balances as follows: common shares, $500,000; accumulated other comprehensive income, $190,000; and retained earnings, $906,000. 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. Beginning Balance Comprehensive Income: Net Income/(Loss) Other Comprehensive Income Dividends Novak Limited Statement of Changes in Shareholders' Equity For the Year Ended December 31, 2023 Common Shares $ $ Retained Earnings Accumulated Other Comprehensive Income $