The following balances were taken from the book of Don Plc on 31 December 2018: Ordinary shares at $1: Fully paid 15% Preference shares at $1: Fully paid Share premium $600,000 $200,000 $80,000 General reserve $180,000 Retained earnings $95,000 Interim dividend paid - Preference shares $10,000 - Ordinary shares $30,000 Profit for the year Additional information: $158,000 The Board of Director of Don had decided to make a 3 for 2 right issue at $5 (market price is $8) on 30 November 2018. After a month of the right issue, the Board of Director of Don make a 5 for 1 bonus issue. Subsequently, the Board of Director of Don also declared the 10% ordinary dividend and preference dividends. Assume the ordinary dividend had approved by the shareholders. Required: Prepare the extract of Statement of Changes in Equity as at 31 December 2018. You are required to show all the workings