income, $$2,477.$ shareholders and $$20,000$ to common shareholders.

$($a$1)$

Prepare a statement of changes in equity for the year ended December $31,2023.($Enter amounts in thousands.$)$

Dividends to shareholders:

Preferred

Common

Issue of Common shares

Ending Balance

$

$

$

$

$

Culver Umbrella Corpor:

income, $$2,477.$

During the year ended D

shareholders and $$20,00($a$2)$

Culver Umbrella Corporation Statement of Financial Position $($Partial$)($in thousands$)$