Archie Corporation was reviewing its business activities at the end of its fiscal year (December 31, 2020) and decided to prepare a Statement of Changes in Equity. At the beginning of the year, its assets were $300,000, common shares were $120,000, and liabilities were $70,000. The net income for the year was $225,000. Common stock dividends of 50,000 shares (value $100,000) were paid during the year and $30,000 of common shares were issued during the year. a) If you were to prepare the Statement of Changes in Equity in good form, would the date be for the year ended December 31, 2020 or as at December 31, 2020? b) Complete the table below for Archie Corporation's Statement of Changes in Equity. If no line item is required, please include a 0 in the amounts. Please note reductions in a balance as negative. For example, if the balance decreases by $40,000, please enter -40000. DO NOT USE PARENTHESES. Common shares Retained Earnings Total Opening Balance, January 1, 2020 $ $ Net income $ Cash Dividends Stock Dividends Issuance of shares Repurchase of shares Other EA Closing Balance, December 31, 2020 $