Share capital 2022 $140,000 2021 $100,000 General reserve 2022 $90,000 2021 $30,000 Retained earnings 2022 $45,000 2021 $85,000 Total 2022 $275,000 2021 $215,000 ABC issued 10,000 shares at $4,00 each on March 31 2022 for cash A transfer $60,000 was made from retail earnings to the general reserve during the year Profit for the year $75,000 Devidends of $55,000 were paid during the year Prepare the statement of charges in equity for ABC for the year ended 30 April 2022 in according to the requirements of aasb101