prepare statemenr of changes in equity and statement of financial position

\begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Cash \\ Short-term investments at FVOCI \end{tabular}}} & 5,218,520 \\ \hline & & 534,010 \\ \hline \multicolumn{2}{|c|}{ Accounts receivable } & 5,979,600 \\ \hline \multicolumn{2}{|c|}{ Accounts receivable - Renovation } & 177,050 \\ \hline \multicolumn{2}{|l|}{ Note receivable } & 42,955 \\ \hline \multicolumn{2}{|c|}{ Allowance for doubtful accounts } & (93,000) \\ \hline \multicolumn{2}{|c|}{ Allowance for doubtful accounts - Renovation } & (17,000) \\ \hline \multicolumn{2}{|l|}{ Inventory } & 319,500 \\ \hline Prepaid expenses & & - \\ \hline \multicolumn{2}{|l|}{ Equipment } & 2,050,590 \\ \hline \multicolumn{2}{|c|}{ Accumulated depreciation - Equipment } & (1,138,557) \\ \hline \multicolumn{2}{|c|}{ Equipment-Renovation } & 97,895 \\ \hline \multicolumn{2}{|c|}{ Accumulated depreciation - Equipment - Renovation } & (43,770) \\ \hline \multicolumn{2}{|l|}{ Building } & 1,963,000 \\ \hline \multicolumn{2}{|c|}{ Accumulated depreciation-Building } & (68,730) \\ \hline \multicolumn{2}{|l|}{ Land } & 430,000 \\ \hline \multicolumn{2}{|l|}{ Accounts payable } & (1,487,500) \\ \hline \multicolumn{2}{|l|}{ Interest payable } & - \\ \hline \multicolumn{2}{|l|}{ Taxes payable } & - \\ \hline \multicolumn{2}{|l|}{ Dividends payable } & (55,000) \\ \hline \multicolumn{2}{|l|}{ Unearned revenue } & - \\ \hline \multicolumn{2}{|l|}{ Long-term debt } & (2,568,000) \\ \hline Common shares & Note 1 & (500,000) \\ \hline \multicolumn{2}{|l|}{ Preferred shares } & (750,000) \\ \hline \multicolumn{2}{|l|}{ Opening a ccumulated OCl} & (16,200) \\ \hline \multicolumn{2}{|l|}{ Opening retained earnings } & (9,388,241) \\ \hline Dividends & Note 2 & 55,000 \\ \hline \end{tabular} \begin{tabular}{lr} Revenue & (19,632,425) \\ Revenue - Renovation & (3,078,475) \\ Investment income - OCI & (4,200) \\ Gain (loss) on disposal & - \\ Interest revenue & 13,886,372 \\ Cost of goods sold & 1,941,578 \\ Cost of goods sold - Renovation & 3,985,198 \\ Salaries and wages & 889,112 \\ Salaries and wages - Renovation & 212,500 \\ Insurance & 21,500 \\ Insurance - Renovation & \\ Interest expense & 125,000 \\ Rent & - \\ Bad debts (recoverv) & 341,523 \\ Depreciation & 25,619 \\ Depreciation - Renovation & 79,147 \\ Repairs and maintenance & 17,313 \\ Repairs and maintenance - Renovation & 58,735 \\ Professional fees & 162,800 \\ Office expense & 3,600 \\ Office expense - Renovation & 223,031 \\ Other operating expenses & - \\ Tax expense - Construction & - \\ Tax expense - Renovation & - \\ Tax expense - OCI & - \end{tabular}