Pina Colada Limited reports the following for 2020: sales revenue, $915,000; cost of sales, $761,000; operating expenses, $101,500; and unrealized gain on FV-OCI investments, $60,800. The company had January 1, 2020 balances as follows: common shares, $800,000; accumulated other comprehensive income, $180,000; and retained earnings, $915,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $280,000 dividend payable on January 31, 2021. Prepare a statement of changes in equity. Ignore income tax. Pina Colada Limited Statement of Changes in Shareholders' Equity Common Shares Retained Earnings Accumulated Other Comprehensive Income Total Beginning Balance $ Comprehensive Income : Net Income / (Loss) Other Comprehensive Income Unrealized Gain - OCI Dividends Ending Balance