Presented below is information which relates to Oriole 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 Oriole common shares Accumulated other comprehensive income, January 1, 2023 $442,000 795,000 33,000 458,000 215,000 55,000 15,500 On January 1, 2023, Oriole had 20,000 common shares outstanding with a capital balance of $500,000. During the year, Oriole Company issued an additional 2,000 common shares. Prepare in good form a statement of shareholders equity for the year ended December 31, 2023. Oriole's income tax rate is 20%.