The following is information for Flint Corp. for the year ended December $31,2023$ : The effective tax rate is $20\%$ on all items. Flint prepares financial statements in accordance with IFRS. The FV$-$OCl equity investments trade on the stock exchange. Gains$/$losses on FV$-$OCl 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.$)$

Flint Corp.

Excerpt from Statement of Changes in Equity

For the Year Ended December $31,2023$

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