Riverbed limited reported the following 42023 sales Avenue 91300 cost of sales 75400 operating expenses 101300 and android ice game on FBO CI investment 58400 the company had January 01, 2023 balances as falling common shares 7000 accumulated other comprehensive income 27000 and retain earning 91300 the company did not issue any shares during 2023 on December Number 15 20 23 the board of director declared 270000 dividend payable on January 31, 2024 prepare a statement of changes in equity