Swifty Limited reported the following for 2023 : sales revenue, $920,000; cost of sales, $742,000; operating expenses, $102,000; and unrealized gain on FVOCl investments, $60,800. The company had January 1, 2023 balances as follows: common shares, $800,000; accumulated other comprehensive income, $330,000; and retained earnings, $920,000. The company did not issue any shares during 2023. On December 15, 2023, the board of directors declared a $290,000 dividend payable on January 31, 2024. Prepare a statement of changes in equity. Ignore income tax. Common Shares Beginning Balance Comprehensive Income: Net Income / (Loss) Other Comprehensive Income Dividends Ending Balance