Crane Pictures Inc. reported net income of $$96,640$ and declared and paid dividends of $$23,200$ during the year. The opening retained earnings and share capital on January $1$ was $$18,000$ and $$50,000,$ respectively. Prepare a statement of changes in equity for Crane Pictures Inc as at December $31.$ Assume no shares were issued during the year. $($List items that increase owner's equity first.$)$