The adjusted trial balance for Sandhill Paints Ltd. at December 31,2024, is presented below. Sandhill's income tax rate is 25% and journal entries for income tax expense have not yet been prepared. There were no common share transactions during the year. Accumulated depreciation-equipment 28,188 Accumulated other comprehensive income (loss)-January 1, 2024 Advertising expense Building Cash Cash dividends-common 17.400 Common shares (20,880 issued ) 295,800 Contributed surplus-reacquisition of common shares Cost of goods sold 477.920 Depreciation expense 33.640 1.160 Dividends payable Equipment 110,200 986 Gain on sale of equipment Dividends payable 1,160 Equipment 110.200 Gain on sale of equipment 986 Income tax expense 0 Income tax payable Interest expense Merchandise inventory Office expense 12.760 Other comprehensive income-holding loss on equity investment (before income tax) Retained earnings-January 1, 2024 Sales $1,512,392904,800$1,512,392 Prepare a statement of comprehensive income using the all-inclusive format. Use a multi-step format for the profit or loss section. (Ignore earnings per share.) Prepare a statement of changes in shareholders' equity. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).)