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P13-38. Statement of changes in equity (L.O. 13-5) (Medium 15 minutes) Below are details relating to balances for the equity accounts of Barrie Company and changes to those balances (note that AOCI is accumulated other comprehensive income). Balances or changes Common shares, Jan. 1, 2023 Unappropriated retained earnings, Jan. 2023 Appropriated retained earnings for sinking fund reserve, Jan. 1, 2023 AOCI from revaluations, Jan. 1, 2023 Net income for 2023 Retained earnings appropriated for sinking fund reserve during 2023 AOCI from revaluations in 2023 Dividends declared during 2023 Net income for 2024 Retained earnings appropriated for sinking fund reserve during 2024 AOCI from revaluations in 2024 Dividends declared during 2024 Required: Amount (SOOO's) $20,000 1 1 ,ooo 2,000 1,000 3,000 1 ,300 500 1 ,ooo 4,000 400 (200) 1 ,200 Prepare a statement of changes in equity for the years ended December 31, 2023 and 2024. The following format will be helpful for preparing this statement for each of the two years, Common shares Changes during year 20XX: Balance Jan. 1, 20XX Balance Dec, 31, Retained earnings Appropriated retained earnings AOCI Total