Following are the listed items of Grouper Rae Ltd. for the month of October, 2022:

Accounts payable		$11,400
Accounts receivable		14,700
Cash		10,700
Common shares		28,700
Dividends paid		6,700
Income tax expense		5,200
Equipment		30,700
Supplies		3,500
Supplies expense		4,200
Rent expense		3,700
Retained earnings, October 1		15,700
Salaries expense		7,700
Service revenue		32,700
Utilities expense		1,400

Prepare a statement of changes in equity. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) GROUPER RAE LTD. Statement of Changes in Equity Common Shares Retained Earnings Total Equity > $ $ $ $ $ $