Question 5 - Preparation of Financial Statements The shareholders' equity section of the statement of financial position for Wingit Ltd is as follows: 2019 2018 Share Capital 315,000 240,000 General Reserves 75,000 60,000 Revaluation Reserves 111,000 90,000 Retained Earnings 255.000 240,000 756.000 630,000 Additional information: Wingit Ltd issued shares at $3.75 each on 31 May 2019 for cash. Comprehensive income for the year was $216,000, including a revaluation gain of $21,000. Dividends for the year were as follows: interim dividend $75,000 and the final dividend provided $90,000. A transfer of $15,000 was made from the retained earnings account to the general reserve. Required: Using the template below as a guide, prepare the statement of changes in equity of Winglt Ltd for the year ended 30 June 2019. - 10 B 1 Share General Revaluation Retained Total Capital Reserve Reserve Earnings $