The equity section of Sheridan Inc. at January 1, 2022 was as follows. $276,000 Share capital-ordinary Accumulated other comprehensive income Unrealized holding gain on equity securities designated at fair value through other comprehensive income Retained earnings 46,000 18,400 During the year, the company had the following transactions 1. 2 Issued 9,200 shares at $3 per share. Dividends of $8,400 were declared and paid. Net income for the year was $92,000. Unrealized holding loss of $4,600 occurred on its equity securities designated at fair value through other comprehensive income 3. 4. Prepare a statement of changes in equity for Sheridan Inc. SHERIDAN INC. Statement of Changes in Equit Share Capital-Ordinary Beginning Balance 276.000 > > $ SHERIDAN INC. Statement of Changes in Equity Share Capital - Ordinary Retained Earnings Accumulated Other Comprehensive Income Total Equity 276,000 $ 18.400 $ 46,000 s 340400 $ $ $ $