On January 1st 2019, Sarah Inc., a publicly traded company, had the following Shareholder Equity balances: Common Shares $500,000 Retained Earnings $800,000 Contributed Surplus $100,000 Accumulated Other Comprehensive $50,000 Income During 2019, the following took place: Sarah Inc earned net income of $120,000 and paid cash dividends in the amount of $20,000. In addition, the company declared a stock dividend in the amount of $50,000 Also during 2019, Sarah experienced an unrealized foreign exchange gain of $50,000 upon translation of its foreign subsidiary's results. Required: Prepare a Statement of Changes in Equity for Sarah Inc. for 2019