Preparing basic financial statements

Hi, My problem is about a test in F3 kaplan book. I took a screen shot of that question. How can I share it? My question is about adjustment in shares in equity(SOFP).
I found a way to share my question. Please looking at this question. I don’t know how to manage shares in Equity in SOFP.
Thank you for your help

The trial balance of Penguin Co, a limited liability entity, as at 31
December 20X5 was as follows:
The following is to be taken into account.
Dr Cr
$ $
Sales and purchases 20,000 50,000
Inventory 8,000
Distribution costs 8,000
Administration expenses 15,550
Receivables and payables 10,000 20,000
Fundamental reorganisation costs 2,400
Cash at bank 7,250
Ordinary shares 50c 8,000
10% irredeemable preference shares $1 9,000
10% loan notes 8,000
Non-current assets at carrying amount 35,000
Share premium 3,000
Accumulated profits at 1 January 20X5 3,000
Loan note Interest paid 800
Preference dividend paid 900
Interim ordinary dividend paid 1,600
Tax 500
Suspense 8,000
–––––– ––––––
109,500 109,500
(1) A building whose carrying amount is currently $5,000 is to be
revalued to $11,000.
(2) A final ordinary dividend of 10c per share is to be proposed.
(3) The balance on the income tax account represents an overprovision
of tax for the previous year. Tax for the current year is estimated at
$3,000.
(4) Closing inventory is $12,000.
(5) The balance on the suspense account represents the proceeds from
the issue of 4,000 ordinary shares.

Prepare the following financial statements of Penguin Co for the
year ended 31 December 20X5:
(1) statement of profit or loss and other comprehensive income
(2) statement of financial position
(3) statement of changes in equity