Statement of changes in equity  LO5 The shareholders’ equity section of the statement of financial position of Riley Ltd at 30 June 2019 is as follows. 2019 2018 Share capital $200 000 $160 000 General reserve 50 000 40 000 Foreign currency translation reserve 74 000 60 000 Retained earnings 170 000 160 000 $494 000 $420 000 Additional information • Riley Ltd issued 16 000 shares at $2.50 each on 31 May 2019 for cash. • A transfer of $10 000 was made from retained earnings to the general reserve. • Comprehensive income for the year was $144 000, including a foreign currency translation gain of $14 000 recognised in other comprehensive income. • Dividends paid during 2019 comprised: final dividend for 2018, $50 000; interim dividend, $60 000. Required Prepare the statement of changes in equity of Riley Ltd for the year ended 30 June 2019 in accordance with AASB 101/IAS 1.