$($b$)$

Prepare the Statement of Changes in Equity. $($List items that increase retained earnings first.$)$

WILDHORSE GROVE HARDWARE

STATEMENT OF CHANGES IN EQUITY

For the Year Ended December $31$Cullumber Grove Hardware has the following balances in the company ledgers for the year ending December $31$ :Prepare the Statement of Changes in Equity. $($List items that increase retained earnings first.$)$