Following is a statement of cash flows (indirect method) for Hartford Incorporated for the year ended December 31, 2023. Also shown is a partially completed comparative balance sheet as of December 31, 2023 and 2022: Required: a. Complete the December 31, 2023 and 2022 balance sheets. b. Complete the statement of changes in retained earnings for the year ended December 31, 2023. Required A Required B Complete the December 31, 2023 and 2022 balance sheets. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ HARTFORD INCORPORATED } \\ \hline \multicolumn{4}{|c|}{ Comparative Balance Sheets } \\ \hline \multicolumn{4}{|c|}{ At December 31, 2023 and 2022} \\ \hline & 2023 & & 2022 \\ \hline \multicolumn{4}{|l|}{ Assets: } \\ \hline \multicolumn{4}{|l|}{ Current assets: } \\ \hline Cash & & $ & 96,800 \\ \hline Accounts receivable & & & 80,300 \\ \hline Inventory & 61,600 & & \\ \hline \multicolumn{4}{|l|}{ Total current assets } \\ \hline Land & & & 44,000 \\ \hline Buildings and equipment & 286,000 & & \\ \hline Less: Accumulated depreciation & & & (135,300) \\ \hline \multicolumn{4}{|l|}{ Total land, buildings and equipment } \\ \hline \multicolumn{4}{|l|}{ Total assets } \\ \hline \multicolumn{4}{|l|}{ Liabilities: } \\ \hline \multicolumn{4}{|l|}{ Current liabilities: } \\ \hline Accounts payable & & $ & 31,900 \\ \hline Short-term debt & 35,200 & & \\ \hline Notes payable & & & 39,600 \\ \hline \multicolumn{4}{|l|}{ Total current liabilities } \\ \hline Long-term debt & 93,500 & & \\ \hline \multicolumn{4}{|l|}{ Stockholders' Equity: } \\ \hline Common stock & 44,000 & & \\ \hline \multicolumn{4}{|l|}{ Retained earnings } \\ \hline \multicolumn{4}{|l|}{ Total stockholders' equity } \\ \hline Total liabilities and stockholders' equity & & & \\ \hline \end{tabular} Complete this question by entering your answers in the tabs below. Complete the statement of changes in retained earnings for the year ended December 31, 2023. Note: Amounts to be deducted should be indicated by a minus sign