The shareholders' equity section of the statement of financial position for Digital Ltd is as follows: 2020 2019 Share capital $ 100 000 $ 80 000 General reserve 25 000 20 000 Revaluation reserve 37 000 30 000 Retained earnings 85 000 80 000 $ 247 000 $ 210 000 Additional information: Digital Ltd issued shares at $1.25 each on 31 May 2020 for cash. A transfer of $5 000 was made from retained earnings to the general reserve. Comprehensive income for the year was $72 000, including a revaluation gain of $7 000. Dividends for the year were: interim dividend $25 000; final dividend provided $30 000. Required: Prepare the statement of changes in equity of Digital Ltd for the year ended 30 June 2020. B. 1 Enter your answer into the table below: The shareholders' equity section of the statement of financial position for Digital Ltd is as follows: 2020 2019 Share capital $ 100 000 $ 80 000 General reserve 25 000 20 000 Revaluation reserve 37 000 30 000 Retained earnings 85 000 80 000 $ 247 000 $ 210 000 Additional information: Digital Ltd issued shares at $1.25 each on 31 May 2020 for cash. A transfer of $5 000 was made from retained earnings to the general reserve. Comprehensive income for the year was $72 000, including a revaluation gain of $7 000. Dividends for the year were: interim dividend $25 000; final dividend provided $30 000. Required: Prepare the statement of changes in equity of Digital Ltd for the year ended 30 June 2020. B. 1 Enter your answer into the table below