They have provided the following information for their December 31, 20125-year and Shareholders' Equity account balances at January 1, 2023 as follows O 10 Common Shares) Accumulated Other Comprehensive income 500,000 300,000 800,000 Retained Earnings Additional details relating to their Statement of Comprehensive Income for 2023 Revenue Cost of Goods Sold Other Expenses Unrealized Loss on FV-OCI Investments 1,000,000 500,000 They have also shared the following information relating to equity accounts: Issued additional Common Shares during the year 11 12 13 14 15 16 17 18 19 20 21 22 23 24 REQUIRED 25 Prepare th 26 27 Board of directors declared a dividend on December 20, 2023 Dividend is payable to Shareholders on January 31, 2024 Dividend amount ement of Changes in Shareholders' Equity under IFRS. Ignore income Lax. 75,000 45,000 200,000 90,000