OTI E4-16 (Comprehensive Income) Rainy Day Umbrella Corporation had the following balances at December 31, 2016 (all amounts in thousands): preferred shares, S3,375; common shares, $8,903; contributed surplus, S3,744, retained earnings, S23,040; and accumulated other comprehensive income, $2,568. During the year ended December 31, 2017, the company earned net income of $7,320,000, generated an unre- alized holding gain on FV-OCI investments of $585,000, sold common shares of $285,000, and paid out dividends of S30,000 and S20,000 to preferred and common shareholders, respectively Instructions Prepare a statement of changes in equity for the year ended December 31, 2017, as well as the shareholders' equity section of the Rainy Day Umbrella Corporation balance sheet as at December 31, 2017. Gains/losses on FV-OCI investments are recycled through net income