View Policies Current Attempt in Progress Pronghorn Limited reports the following for 2020: sales revenue, $904,000; cost of sales, $759,000; operating expenses, $100,400; and unrealized gain on FV-OCI investments, $60,300. The company had January 1, 2020 balances as follows: common shares, $500,000; accumulated other comprehensive income, $300,000; and retained earnings, $904,000. The company did not issue any shares during 2020. On December 15, 2020, the board of directors declared a $300,000 dividend payable on January 31, 2021. Prepare a statement of changes in equity. Ignore income tax. Beginning Balance Comprehensive Income: Net Income/(Loss) Other Comprehensive Income Unrealized Gain - OCI Dividends Common Shares $ Pronghorn Limited Statement of Changes in Shareholders' Equity For the Year Ended December 31, 2020 500000 $ Retained Earnings 904000 $ Ending Balance $ $ $ Accumulated Other Comprehensive Income 300000