These items are taken from the financial statements of Sunland Corporation for the year ended December 31, 2021: Land 164,000 Depreciation expense 6,200 Accounts receivable 14,700 Insurance expense 1,700 Salaries expense 122,300 Accumulated depreciation-equipment 16,100 Income tax expense 6,000 Supplies 200 Operating expense 39,400 Supplies expense 1,000 Bank loan payable, due 2024 15,000 Trading investments 19,000 Accumulated depreciation-buildings 16,000 Interest expense 1,500 Interest revenue 500 Prepare a statement of changes in equity for the year. (If an amount reduces the account balance then enter amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Balance, December 31 Dividends Declared Issued Common Shares Total Revenues Revenues Expenses Total Expenses Balance, January 1 Net Income / (Loss) Income Before Income Tax