Sarasota Corporation, a public company, reported the following balances at January 1, 2023: Common Shares (31,800 shares issued, unlimited authorized) $795,000 Retained Earnings 1,400,000 Contributed Surplus 150,000 Accumulated Other Comprehensive Income 32,000 During the year ended December 31, 2023, the following summary transactions occurred: Net income earned during the year $320,000 Unrealized gain on FV-OCI investments 20,000 Reduction of contributed surplus during the year due to repurchase of common shares 17,000 Reduction of common shares account balance during the year due to repurchase of 1,400 common shares 35,000 Dividends declared during the year on common shares 72,000 Issued 2,000 common shares during the year 80,000 (a) Prepare a statement of changes in shareholders' equity for the year as required under IFRS. (Enter negative amounts using either a negative sign preceding the number eg. 45 or parentheses e.g. (45).) Bal. Jan. 1, 2023 Issued common shares Repurchase of shares Declared dividends Comprehensive income: Net income SARASOTA CORPORATION Statement of Changes in Shareholders' Share Capital Number of Shares Legal Capital $ $ Other Contributed Capital