The Calgary Oil Company (COC) is a public company headquartered in Calgary, Alberta. On 31 December 2019, the post-closing trial balance included the following accounts (in thousands of Canadian dollars): Debit Credit Investment in Mongolian subsidiary $36,300 Provision for future site restoration $ 17,200 Common shares 88,000 Translation differential from Mongolian subsidiary 6,100 Convertible bonds 43,450 Equity portion of convertible bonds 1,000 Contributed surpluspremium on common shares issued 17,500 Goodwill (from purchase of Mongolian subsidiary) 9,200 Investment in shares of upstream affiliate 18,300 Retained earnings 266,500 Trademarks 3,350 The following transactions and events occurred during 2020: a. C. Net income amounted to $18.5 million. b. The value of trademarks was written off after COC lost a patent protection lawsuit. An additional $750,000 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 2020; the effect of retrospective restatement was to reduce prior years' earnings by an aggregate amount of $21.5 million. e. The future liability for site restoration was increased by $1 million. f. Common shares with a stated value of $7.5 million were repurchased on the open market for $10 million and cancelled. The original issue price of the shares amounted to $8.5, of which $1 million had been credited to contributed surplus. g. A new class of preferred shares was issued to a major public sector pension plan for $44 million to finance future development. h. Dividends totalling $6.5 million were issued during the year. Of that amount, $1 million were declared on 24 December 2020, payable to shareholders of record on January 15, 2021. i. The translated amount of COC'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 Calgary Oil Company (COC) for the year ended 31 December 2020. (Enter answer in thousands, not in million or whole Canadian dollars. Negative amounts should be indicated by a minus sign.)