# The shareholder's equity section of the statement of Financial Position of Riley Ltd at 31 August...

###### Question:

The shareholder's equity section of the statement of Financial Position of Riley Ltd at 31 August 2018 shows the following: Contributed Equity Land Revaluation Reserve Foreign currency translation reserve Retained Earnings 2018 160,000 40,000 60,000 160,000 The following information relates to the year ended 31 August 2019 • Riley issued 16,000 shares at $2.50 each on 31 May 2019 for cash • Comprehensive income for the year was$154,000 including a foreign currency translation gain of $14,000 and revaluation of land of$10,000 both recognised in other comprehensive income • Dividends paid during 2019 comprised: final dividend for 2018 $50,000; interim Dividend$60,000 Prepare the Statement of Changes in Equity to comply with GAAP for inclusion in the Annual Report dated 31 August 2019. Presentation Calculations/figures

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