Accounts Payable $ 33,200 O Dividends $ 17,600 Accounts Receivable 26,100 Entertainment Expense 8,200 Beginning Retained Earnings 5,400 Maintenance Expense 9,500 O Capital Stock 45,000 O Prepaid Rent 11,200 Cash 64,600 O Rent Expense 3,700 O Consulting Revenue 60,400 O Supplies 12,500 O Deferred Revenue 10,600 O Supplies Expense 1,200 Required: Complete the statement of changes in retained earnings below. Hint: First compute net income. Jones Company Statement of Changes in Retained Earnings For Year Ended December 31 Beginning Retained Earnings $5,400 (Choose one) Change in Retained Earnings Ending Retained Earnings $5,400