Below is a listing of the acjusted account balances at December 31, 2022 for Flounders Friends Limited: Assume all account balances are their normal bolances. (All assets are debit balances etc) Additional information: - The company issued $5,000 in connon shares during the year - This as the company's second year of operations Required: A. Prepare the trial balance for Flounder's Friends for the year ended December 31, 2022. B. Prepare an income statement for the year ended December 31, 2022 . C. Prepare the statement of changes in equity for the year ended December 31, 2022. D. Prepare the balance sheet as of December 31, 2022 for Flounder's Friends Limited. E. Based on the financial statements prepared did Flounder's Friends' retained earnings increase or decrease during the year