The Coronado Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year,February $28,2021$:Accounts payable$12,600$Income tax payable$4,800$Accounts receivable$28,500$Insurance expense$3,500$Accumulated depreciation$-$ equipment$5,600$Prepaid insurance$2,500$Cash$17,600$Rent expense$6,000$Common shares$9,850$Retained earnings$20,450$Depreciation expense$4,600$Salaries expense$47,950$Dividends declared$1,900$Salaries payable$3,150$Equipment$23,600$Supplies$900$Fees earned$91,900$Supplies expense$4,100$Income tax expense$4,900$Utilities expense$2,300$Prepare a statement of changes in shareholders equity