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