2c Prepare the statement of changed in equity for the year ended 31 December 2020

Cr $ Misha Limited Trial Balance as at 31 December 2020 Dr $ Accounts receivable 90,000 Supplies 30,000 Cash 163,500 Motor van 100,000 Accumulated depreciation - motor van Accounts payable Unearned service revenue Salary payable Share capital Retained earnings Dividends 6,000 Service revenue Salary expense 120,000 Rent expense 92,500 Utilities expense 15,000 617,000 50,000 40,000 35,000 5,000 150,000 60,000 277,000 617,000 Additional information: (1) The motor van has an expected useful life of 8 years. Depreciation had not been provided for the motor van for the year ended 31 December 2020. (2) Unearned service revenue that had been earned, $13,000. (3) A physical count revealed that $16,000 of supplies on hand at 31 December 2020