The Atlantic Refinery Corp. $($ARC$)$ is a public company headquartered in St$.$ John's, Newfoundland. On $31$ December $20$X$5,$ the postclosing trial balance included the following accounts $($in thousands of Canadian dollars$)$:

$\backslash$table$[[,$Debit,Credit$],[$Investment in Mongolian subsidiary,$$72,000,],[$Provision for future site restoration,$$34,000,],[$Common shares,$170,000,],[$Translation differential from Mongolian subsidiary,$12,000,],[$Convertible bonds,$85,000,],[$Equity portion of convertible bonds,$5,000,],[$Contributed surplus$-$premium on common shares issued,$18,000,],[$Goodwill $($from purchase of Mongolian subsidiary$),36,000,],[$Investment in shares of upstream affiliate,$6,000,],[$Retained earnings,$633,000,],[$Trademarks$,,]]$

The following transactions and events occurred during $20$X$6$:

a$.$ Net income amounted to $$47$ million.

b$.$ The value of trademarks was written off after ARC lost a patent protection lawsuit.

c$.$ An additional $$1\mathrm{.}5$ million of convertible bonds was transferred from the debt portion to the equity portion.

d$.$ An accounting policy was changed due to a new IFRS taking effect in $20$X$6$; the effect of retrospective restatement was to reduce prior years' earnings by an aggregate amount of $$31$ million.

e$.$ The future liability for site restoration was increased by $$5$ million.

f$.$ Common shares with a stated value of $$15$ million were repurchased on the open market for $$20$ million and cancelled. The issue price of the shares amounted to $$18$ million, of which $$3$ million had been credited to contributed surplus.

g$.$ A new class of preferred shares was issued to a major public sector pension plan for $$85$ million to finance future development.

h$.$ Dividends totalling $$24$ million were issued during the year. Of that amount, $$6$ million were declared on $24$ December $20$X$6,$ payable to shareholders of record on January $15,20$X$7.$

i$.$ The translated amount of ARC's investment in Mongolian subsidiary declined by $$2$ million due to a rise in the value of the Canadian dollar.

Required:

Prepare a statement of changes in equity for Atlantic Refinery Corp. for the year ended $31$ December $20$X$6.($Enter answer in thousands, not in million or in whole Canadian dollars. Negative amounts should be indicated by a minus sign.$)$

Answer is not complete.

$\backslash$table$[[$Atlantic Refinery Corporation$],[$Statement of Changes in Equity$],[$Year Ended $31$ December $20$X$6],[($thousands of Canadian dollars$)],[,,\backslash$table$[[$nslation$],[$n $($loss$)]],,\backslash$table$[[$tributed$],[$urplus$]],\backslash$table$[[$Retained$],[$earnings$]],\backslash$table$[[$Convertible$],[$bond$],[$equity$]],\backslash$table$[[$Preferred$],[$shares$]],\backslash$table$[[$Common$],[$shares$]],$Total$],[$Balance$,31$ Dec $20$X$5,$$$,12,000,$$$,35,000,$$$533,000vv,5,000,,$$$170,000vv,$$$755,000$

$*$NOTE TO THE EXPERT, PLEASE WRITE YOUR ANSWER EXACTLY HOW THE TABLE IS WRITTEN$*$