Bryant Co. reports the following information for 2015: sales revenue

£750,000, cost of goods sold £500,000, operating expenses £80,000, and an unrealized holding loss on nontrading equity securities for 2015 of £50,000. It declared and paid a cash dividend of £10,000 in 2015.

Bryant Co. has January 1, 2015, balances in share capital—ordinary £350,000, accumulated other comprehensive income related to the unrealized holding gain of £80,000, and retained earnings £90,000. It issued no ordinary shares during 2015. Ignore income taxes.

Instructions Prepare a statement of changes in equity