On 31 December, 20X2 the balance of Argon Enterprise Inc's shareholder's equity accounts were as follows ( all are credit balance)

Capital stock	$303,000
Contributed surplus	6,000
Retained earnings	121,000
Currency translation difference	1,500
Market-to-market adjustments on available for sale investments	28,600
Cash flow hedges	2,100
Actuarial gains and losses	1,600
Total	463,800

Argon's statement of comprehensive income for the year ending 31 December 20x3 showed the following months from " net profit for the year" through "comprehensive income"

	31 December 20X3	31 December 20X2
Net profit for the year	$46,900	$62,100
Other comprehensive income(loss) net of applicable income tax
Currency translation differences	(4,500)	2,500
Market-to-market adjustments on available for sale investments	(36,000)	7,200
Actuarial gains (losses)	2,100	(5,900)
Cash flow hedges	(500)	(150)
Total other comprehensive loss for the year	($39,700)	$3,650
Comprehensive income for the year	$7,200	$65,750

Prepare a statement of change in equity for Argon Enterprise Inc, for the year ended 31 December, 20x3. The company declared to dividends during 20x2 or 20X3