Based on the provided trial balance and additional data, create a statement of changes in equity for Gamma Ltd for the year ended 30 September 2022.

Gamma Ltd Trial Balance as at 30 September 2022:

Account Name	Debit (£)	Credit (£)
Sales		1,200,000
Purchases	700,000
Inventory (01.10.2021)	180,000
Rent	60,000
Wages	160,000
Administrative Expenses	70,000
Depreciation	40,000
Interest	20,000
Share Capital		500,000
Retained Earnings (01.10.2021)		220,000
Trade Payables		100,000
Trade Receivables	90,000
Cash	50,000
Land and Buildings	600,000
Machinery	300,000
Accumulated Depreciation		80,000
Total	2,270,000	2,270,000

Additional Information:

• Closing Inventory: £200,000
• Dividends declared: £50,000