The equity section of Hasbro Inc. at January 1, 2022, was as follows.

Share capital—ordinary ................................................................. $300,000
Accumulated other comprehensive income
Unrealized holding gain on non-trading equity securities ............ 50,000
Retained earnings ............................................................................... 20,000

During the year, the company had the following transactions.

1. Issued 10,000 shares at $3 per share.

2. Dividends of $9,000 were declared and paid.

3. Net income for the year was $100,000.

4. Unrealized holding loss of $5,000 occurred on its non-trading equity securities.

Instructions

Prepare a statement of changes in equity for Hasbro Inc.