The following is information for Blue Spruce Corp. for the year ended December 31, 2023: The effective tax rate is 20% on all items. Blue Spruce prepares financial statements in accordance with IFRS. The FV-OCI equity investments trade on the stock exchange. Gains/losses on FVOCl investments are not recycled through net income. Prepare the retained earnings section of the statement of changes in equity for 2023 . (List items that increase retained earnings first following the adjustment of prior years.) $