Presented below is information which relates to Carla Vista Company, a Canadian public corporation traded on the Toronto Stock Exchange, for 2023. Net income Retained earnings, January 1, 2023 Cash dividends declared on common shares Correction of calculation error depreciation understatement in 2019 (pre-tax) Gain on FV-OCI investments (net of tax) Proceeds from issuance of Carla Vista common shares Accumulated other comprehensive income, January 1, 2023 $436,000 820,000 32,000 462,000 214,000 56,000 16,500 On January 1, 2023, Carla Vista had 22,000 common shares outstanding with a capital balance of $550,000. During the year, Carla Vista Company issued an additional 2,000 common shares.