Blossom Grove Hardware has the following balances in the company ledgers for the year ending December 31: mortgage payable $86,000 prepaid insurance $5700 short-term investments $ 8,000 common shares $12500 cash $6800 Advertising $53800 accounts receivable $20000 sales revenue $596300 accounts payable $10300 building (net) $98500 cost of goods sold $296000 note payable (due in 9 months) $12400 retained earnings ( Beg Bal jan-1) $37200 interest expense $6700 land $20700 office salaries $69400 sales salaries $101000 supplies expense $17400 insurance expense $9200 depreciation expense $19600 income tax expense $8700 dividend payments $6500 interest income $13800 inventory $20500 .prepare the statement of changes in equity (list item that increase retained earnings first)