Presented below is information which relates to Sunland Company, a Canadian public corporation traded on the Toronto Stock Exchange, for 2023. \begin{tabular}{lr} Net income & $435,000 \\ Retained earnings, January 1, 2023 & 810,000 \\ Cash dividends declared on common shares & 33,000 \\ Correction of calculation error depreciation understatement in 2019 (pre-tax) & 471,000 \\ Gain on FV-OCl investments (net of tax) & 209,000 \\ Proceeds from issuance of Sunland common shares & 65,000 \\ \hline Accumulated other comprehensive income, January 1,2023 & 18,000 \end{tabular} On January 1, 2023, Sunland had 22,000 common shares outstanding with a capital balance of $550,000. During the year, Sunland Company issued an additional 2,000 common shares. Prepare in good form a statement of shareholders equity for the year ended December 31,2023 . Sunland's income tax rate is 20%. (Enter amounts that reduce account balances using either a negative sign preceding the number e.g. - 25 or parentheses e.g. (25).)