Your Pal Postcard Company Limited report the following for 2014: sales revenue $900,000; cost of sales $750,000; operating expenses $100,000; and unrealized gain on fair value-OCI investments $60,000. The company had January I, 2014 balances as follows: common shares $600,000; accumulated other comprehensive income $250,000; and retained earnings $900,000. The company did not issue any shares during 2014. On December 15, 2014, the board of directors declared a $300,000 dividend payable on January 31, 2015. T he company accounts for its investments in accordance with IAS 39. Prepare a statement of changes in equity. Ignore income tax.