PepsiCo, Inc. had the following equity accounts on January 1, 2023: Common Stock $150,000 and Retained Earnings $250,000. During 2023, the company earned a net income of $60,000 and paid dividends of $30,000. Additionally, the company issued new shares worth $35,000. Prepare the statement of changes in equity for PepsiCo, Inc. for the year ending December 31, 2023.