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Presented below is indormation which relates to Sandhal Company, a Canadian pablic carporation traded on the Toronto Stock Exchange, for $2023.$

Net income

Retained earning January $1,2023$

Cash divilends declared en contenon shares

Gain on FW$-$OCI irvestmenta iret of tas

$$100000$

$7451000$

$35000$

$41-900$

$201000$

$5900$

$14500$ Compary insued an additional $2\mathrm{.}000$ cemenoh shares.

Prepare in good lorm a statement of shureholders$-$equity for the year ended Decester $21,2002$ Sandifi income turnate is $20$K$.$