Please include working for each figure. Thanks!

13 Additional information On 1 January 2017 the issued share capital of S Limited consists of ordinary shares of $0.40 each The following information is available for the year ended 31 December 2017: 1 On 1 April 2017 the company issued a 6% debenture of $300 000 2 On 1 May 2017 the company paid a final dividend of $0.04 per ordinary share. 3 On 1 October 2017 the company made a rights issue of 1 ordinary share for every 4 held. The shares were offered at a 20% discount on the market price of $1.45. The rights issue was fully subscribed 4 On 15 October 2017 the company paid an interim dividend of $0.015 per share to the shareholders who were on the share register at 1 August 2017 5 The company's profit from operations for the year was $268 500. REQUIRED (b) Prepare the statement of changes in equity for the year ended 31 December 2017 S Limited Statement of changes in equity for the year ended 31 December 2017 Ordinary Share General Retained share premium reserve Total earnings capital $ $ Brought forward at 1 January 2017 1 250 000 130 000 65000 1445000 $ Workings: RSS BERISHISHIRIKISHERISHERISHISHIRIKISHISHERBERSHIRTSEERISIRETRIEREREISILESISERESSERRESERBESSEREISTEHERREIRERERSETERRESERBERI [6] UCLES 2018 9706/22/O/N18 [Turn over