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. Complete this question by entering your answers in the tabs below. Complete the December 31, 2023 and 2022 balance sheets. Complete the December 31,2023 and 2022 balance sheets. 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. 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