Cullumber Grove Hardware has the following balances in the company ledgers hor the ending December 31: Mortgage payable 91,500 Prepaid insurace 2,100 Short- term investments 5,500 Common shares 20,000 Cash 2,600 Advertising 50,900 Accounts receivable 17,200 Sales Revenue 595,100 Accounts Payable 13,100 Buildings(Net) 96,400 Cost of goods sold 299,500 Note payable (due in 9 months)6,500 Retained Earnings(Beg Bal-Jan 1)39,400 Interest Expense $8,600 Land $26,500 Office salaries 71,000 Sales Salaries104,800 Supplies expense. 21,000 Insurance Expense 14,600 Depreciation expense 20,400 Income tax expense 5,100 Dividend payments 15,000 Interest income 19,200 Inventory 23,600 All in dollar please (a) Using the above information, prepare the statement of changes in equity as well Thank you