Riverbed Inc. follows IFRS and is adjusting and correcting its books at the end of 2020. In reviewing its records, the following information has been compiled:

1.		In 2020, the depreciation method on plant assets should be changed from sum-of-the-years-digits to the straight-line method due to a change in pattern of usage. The assets were purchased at the beginning of 2019 for $95,400 with an estimated useful life of four years and no residual value. Riverbed has already recorded 2020 depreciation expense of $28,620 related to the assets, using the sum-of-the-years-digits method.
2.		Ending inventory for 2019 was overstated by $21,200; ending inventory for 2020 is correctly stated.
3.		The adjusted trial balance at December 31, 2018, includes the following amounts: Cash $40,280; Inventory $118,720; Accounts Payable $50,880; Retained Earnings $76,320.
4.		Dividends of $31,800 and $26,500 were declared and paid on December 31, 2020, and December 31, 2019, respectively.
5.		Share capital of $31,800 consists of 21,200 common shares outstanding since the companys inception.

Riverbeds statement of financial position and income statement are as follows at December 31, 2019 and 2020, before any corrections related to the information above. The December 31, 2020 statements are in draft form only and the 2020 accounts have not yet been closed.

RIVERBED INC. Statement of Financial Position As at December 31, 2020
Assets		2020		2019
Cash		$63,600		$36,040
Inventory		113,420		135,680
Plant assets, net		28,620		57,240
Total assets		$205,640		$228,960
Liabilities and Shareholders Equity
Accounts payable		$18,020		$64,660
Share capital		31,800		31,800
Retained earnings		155,820		132,500
Total liabilities and shareholders equity		$205,640		$228,960

RIVERBED INC. Income Statement Year Ended December 31, 2020
		2020		2019
Sales		$360,400		$286,200
Cost of goods sold		212,000		150,520
Gross profit		148,400		135,680
Operating expenses		93,280		53,000
Net income		$55,120		$82,680

Prepare the comparative income statement for 2020. (Round earnings per share to 2 decimal places, e.g. 52.75.) RIVERBED INC. Income Statement For the Years Ended December 31 2019 Restated see note XX 2020 Sales TA $ $ $ $ $ Prepare the comparative statement of changes in equity for 2020. (Do not leave any answer field blank. Enter o for amounts. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) RIVERBED INC. Statement of Changes in Equity For the Year Ended December 31, 2020 Share Capital Retained Earnings Tota $ $ 2 $ $ $ Prepare the comparative statement of financial position as at December 31, 2020. (List Assets in order of liquidity. Do not leave any answer field blank. Enter o for amounts.) RIVERBED INC. Statement of Financial Position As at December 31, 2019 Restated see note XX As at December 31, 2020 As at January 1, 2019 Assets 4 $ $ $ ta $ $ $ Liabilities and Shareholders' Equity $ A tA $ . $ $ $