Crane, Inc. has the following financial information as at December 31, 2021: Camping revenue $ 232,060 Cash 15,580 Equipment 101,680 Accounts payable 13,530 Bank loan payable 41,000 Income tax expense 8,200 Dividends declared 9,840 Operating expenses 200,900 Supplies 2,050 Common shares, Jan. 1 24,600 Common shares issued during year 12,300 Retained earnings, Jan. 1 14,760 Prepare a statement of changes in equity for the year. (If an amount reduces the account balance then enter with negative sign e.g. -45 or parentheses e.g. (45).) CRANE INC. Statement of Changes in Equity December 31, 2021 Common Shares Retained Earnings Total Eq $ $ $ > Net Income