Judy's swimming school started operation on the 1 June 2021. All journal entries were posted to T-Accounts and listed below by 30 June 2021. The opening balance for all T-Accounts is zero. Cash at Bank Accounts Receivable (A) 210500 (B) 4200 (E) 2800 (F) 2300 (C) 3500 (G) 5600 (H) 3100 (1) 4100 Supplies 3000 (K) Prepaid Rent 4200 (J) (D) 2080 (B) 1400 Pool Equipment Accumulated Depreciation - Pool Equipment (L) 500 (C) 35000 Accounts Payable (D) Unearned Revenue 700 (F) 3000 (M) 2300 Loan Payable (C) Capital (A) 31500 210500 Drawings 3100 (H) Service Revenue (E) (G) (M) 2800 5600 700 Supplies Expense 2080 Rent Expense 1400 (K) (J) Salary Expense Depreciation Expense - Pool Equipment 500 (1) 4100 (L) Required a. Complete the following Statement of Changes in Equity. For money amounts, round your answer to the nearest dollar. Do not include $. Do not use comma separators. Do not use negative numbers nor brackets. For example, 123456 would be the correct format. Judy's swimming school Statement of Changes of Equity for the year ended 30 June 2021 Capital 01/07/2020 a. Complete the following Statement of Changes in Equity. For money amounts, round your answer to the nearest dollar. Do not include $. Do not use comma separators. Do not use negative numbers nor brackets. For example, 123456 would be the correct format. Judy's swimming school Statement of Changes of Equity for the year ended 30 June 2021 Capital 01/07/2020 $ Add Owner's Contribution $ Add Profit/Less Loss $ Less Drawings $ Capital 30/06/2021 $ b. Select the effect if the following transactions were NOT recorded. Transaction (K) Transaction (L) Transaction (M)