The general ledger of Val dOr Corporation contains the following selected accounts and information. Indicate whether each of the following accounts should be reported in the statement of changes in equity. If yes, indicate whether the account should be reported in the share capital, retained earnings, or accumulated other comprehensive income section of the statement. If not, indicate in which financial statement (statement of financial position or statement of income) and in which section the account should be reported, or select No Effect if the statement is not affected.

	Statement of Changes in Equity
	Account	Share Capital	Retained Earnings	Accumulated Other	Other	Classification
				Comprehensive Income	Financial
					Statement
1	Cash	select an option	select an option	select an option	select an option	select an option
2	Common shares	select an option	select an option	select an option	select an option	select an option
3	Other comprehensive incomeRevaluation gain	select an option	select an option	select an option	select an option	select an option
	from revaluing property, plant, and equipment
	to fair value
4	Long-term investments	select an option	select an option	select an option	select an option	select an option
5	Preferred shares	select an option	select an option	select an option	select an option	select an option
6	Retained earnings	select an option	select an option	select an option	select an option	select an option
7	Gain on disposal	select an option	select an option	select an option	select an option	select an option
8	Dividends declared	select an option	select an option	select an option	select an option	select an option
9	Stock split	select an option	select an option	select an option	select an option	select an option
10	Stock dividends distributable	select an option	select an option	select an option	select an option	select an option

Options are:

Common Shares

Statement of Income

No Effect

Other Comprehensive Income

Preferred Shares

Retained Earnings

Statement of Financial Statement