Presented below is information which relates to Sunland Company, a Canadian public corporation traded on the Toronto Stock Exchange, for 2017.

Net income		$420,000
Retained earnings, January 1, 2017		811,000
Cash dividends declared on common shares		36,000
Correction of calculation error depreciation understatement in 2013 (pre-tax)		460,000
Gain from foreign currency transactions (net of tax)		233,000
Proceeds from issuance of Sunland common shares		61,000
Accumulated other comprehensive income, January 1, 2017		18,000

On January 1, 2017, Sunland had 22,100 common shares outstanding with a capital balance of $552,500. During the year, Sunland Company issued an additional 2,100 common shares. Prepare in good form a statement of changes in equity for 2017. The tax rate is 30%.