Help with Example 1 Chapter 3

Here is the question in…er..question:
————————————————–

B Co Statement of Profit or Loss and Other Comprehensive Income extracts for the year ended 31 December, 2009
$’000
Net profit for the year 421
Dividend (98)
Retained profit 323

During the year the following important events took place:
(i) Properties were revalued by $105,000 increase.
(ii) $200,000 of $1 share capital was issued during the year at a 25c premium
(iii) A non-current asset with a carrying value of $130,000 was written down to $95,000. The impairment occurred as a result of general
price changes. The revaluation surplus account contains $25,000 relating to this asset.

(iv) Opening equity was:
$
Issued capital 400,000
Share premium 50,000
Revaluation surplus 165,000
Retained earnings 310,000
————
925,000

Show how the events for the year would be shown in the Statement of Changes in Equity.

The part of the answer from the book relevant to my query:
——————————————————————————–

Statement of Profit or Loss and Other Comprehensive Income
Profit for the period 421
Other recognised income and expense
Surplus on property revaluation 105
Impairment loss (25)
80
———-
501