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Additional Problem 6 Presented below is information which relates to Sunland Company, a Canadian public corporation traded on the Toronto Stock Exchange, for 2017 Net income Retained earnings, January 1, 2017 Cash dividends declared on common shares Correction of calculation error depreciation understatement in 2013 (pre-tax) Gain from foreign currency transactions (net of tax) Proceeds from issuance of Sunland common shares Accumulated other comprehensive income, January 1, 2017 $420,000 811,000 36,000 460,000 233,000 61,000 18,000 On January 1, 2017, Sunland had 22,100 common shares outstanding with a capital balance of $552,500. During the year, Sunland Company issued an additional 2,100 common shares. Prepare in good form a statement of changes in equity for 2017. The tax rate is 30%. (Enter expenses and losses using either a negative sign preceding the number e.g -45 or parentheses e.g. (45).) Sunland Company Statement of Shareholders' Equity Common Shares Number Accumulated Other Comprehensive Income Common Shares Retained Earnings Total