The Waterway Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of

its fiscal year, March $31,2024$:

During the year ended March $31,2024,$ common shares were issued for $$6,200.$

$($b$)$

Prepare a statement of changes in equity. $($For decreases use either a negative sign preceding the

number, e$.$g$.-45$ or parenthesis, e$.$g$.(45).)$

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List of Accounts

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