The following details are taken from the accounting records of Kingston Ltd as at 30 June 2021: Credit Debit $ 200 000 600 000 $ 60 000 Cash deposits Accounts receivable Allowance for impairment of receivables Other debtors Inventories Plant and equipment (net of depreciation) Land Buildings (net of depreciation) Investments (long-term) Goodwill Bank overdraft Accounts payable Dividend payable Share capital (3,200,000 shares) General reserve Retained earnings Income tax payable 50 000 520 000 800 000 600 000 900 000 460 000 100 000 50 000 550 000 256 000 2 400 000 290 000 375 000 249 000 $4 230 000 $4 230 000 Additional information Profit for the year was $581,000. Balance of retained earnings at 1 July 2020 was $80,000. During the year $30,000 was transferred from retained earnings to general reserve. A final dividend of 8 cents per share has been declared by directors and is not subject to shareholders' approval. Required Prepare the statement of financial position and statement of changes in equity of Kingston Ltd at 30 June 2021 in accordance with AASB 101/IAS 1, using the captions (explanations) that a listed entity is likely to use