Pina Colada Corporation, a public company, reported the following balances at January 1, 2020:

Common Shares (32,400 shares issued, unlimited authorized)		$	810,000
Retained Earnings			1,512,000
Contributed Surplus			145,000
Accumulated Other Comprehensive Income			43,800

During the year ended December 31, 2020, the following summary transactions occurred:

Net income earned during the year		$	438,000
Unrealized gain on fair value through other comprehensive income (FV-OCI) investments			30,000
Reduction of contributed surplus during the year due to repurchase of common shares			20,000
Reduction of common shares account balance during the year due to repurchase of 1,300 common shares			32,500
Dividends declared during the year on common shares			67,000
Issued 1,800 common shares during the year			90,000

Prepare a statement of changes in shareholders equity for the year as required under IFRS. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

PINA COLADA CORPORATION Statement of Changes in Shareholders' Equity choose the accounting period Year Ended December 31, 2020December 31, 2020Month Ended December 31, 2020
			Share Capital
			Number of Shares		Legal Capital		Other Contributed Capital		Retained Earnings		Accumulated Other Comprehensive Income		Total
Bal. Jan. 1, 2020			enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Issued common shares			enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Repurchase of shares			enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Declared dividends			enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Comprehensive income:
	Net income		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
	Unrealized gain-OCI		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
Bal. Dec. 31, 2020			enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount		$enter a total amount

eTextbook and Media

List of Accounts

Prepare the shareholders equity section of the SFP at December 31.

PINA COLADA CORPORATION Statement of Financial Position (Partial) choose the accounting period December 31, 2020For the Month Ended December 31, 2020For the Year Ended December 31, 2020
select an opening subsection name Total Paid-in CapitalShare CapitalTotal Shareholders Equity
enter a balance sheet item		$enter a dollar amount
enter a balance sheet item		enter a dollar amount
select a closing subsection name Total Shareholders EquityTotal Paid-in CapitalShare Capital		enter a total of the two previous amounts
enter a balance sheet item		enter a dollar amount
enter a balance sheet item		enter a dollar amount
select a closing section name Total Paid-in CapitalShare CapitalTotal Shareholders Equity		$enter a total amount for this section