Following are the listed items of Whispering Winds Rae Ltd. for the month of October, 2022: Accounts payable $13,400 Accounts receivable 15,700 Cash 11,700 Common shares 29,700 Dividends paid 7,700 Income tax expense 6,200 Equipment 31,700 Supplies 4,500 Supplies expense 5,200 Rent expense 4,700 Retained earnings, October 1 16,700 Salaries expense 8,700 Service revenue 38,700 Utilities expense 2,400 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).) List of Accounts WHISPERING WINDS RAE LTD. Statement of Changes in Equity Common Shares Retained Earnings Total Equity $ $ $ $ $ $ Prepare a statement of financial position. (List Assets in order of liquidity.) WHISPERING WINDS RAE LTD. Statement of Financial Position For the Month Ended October 31, 2022 For the Year Ended October 31, 2022 October 31, 2022 Liabilities and Shareholders' Equity $ $ List of Accounts Liabilities and Shareholders' Equity +A $ $ $