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On 31 December 20X2, the balances of Argon Enterprises Inc.'s shareholders' equity accounts were as follows (all are credit balances): Capital stock Contributed surplus

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On 31 December 20X2, the balances of Argon Enterprises Inc.'s shareholders' equity accounts were as follows (all are credit balances): Capital stock Contributed surplus Retained earnings Currency translation differences Mark-to-market adjustments on available for sale investments Cash flow hedges Actuarial gains and losses $310,000 9,500 124,500 2,200 30,000 2,800 2,300 $ 481,300 Argon's statement of comprehensive income for the year ending 31 December 20X3 showed the following amounts, from "net profit for the year" through "comprehensive income": 31 December 20X3 31 December 20x2 Net profit for the year Other comprehensive income (loss) net of applicable income tax: Currency translation differences Mark-to-market adjustments on available for sale investments Actuarial gains (losses) Cash flow hedges Total other comprehensive loss for the year Comprehensive income for the year $ 49,000 $ 62,450 (4,850) (37,500) 2,850 7,900 2,450 (6,600) (570) (290) $(40,470) $ 3,860 $ 8,530 $ 66,310 Required: Prepare a statement of changes in equity for Argon Enterprises Inc. for the year ended 31 December 20X3. The company declared no dividends during either 20X2 or 20X3. (Enter answer in thousands, not in million or in whole Canadian dollars. Negative amounts should be indicated by a minus sign.) Argon Enterprises Inc. Statement of Changes in Equity Year Ended 31 December 20X3 (amounts in thousands of Canadian dollars) Share Capital Capital Contributed Retained CCTD Stock Surplus Earnings Cash Flow Hedges Accumulated OCI AFS Financial Assets Actuarial Gains and Losses Total Balance, 31 Dec 20X2 0.00 Net profit 0.00 Currency changes 0.00 Mark-to-market adj. 0.00 Actuarial gains 0.00 Cash flow hedges 0.00 Balance, 31 Dec 20X3 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

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