On December 31, Foster Co. had the following list of accounts and their respective annual balances. Accounts Payable $ 25,800 Dividends $ 10,700 Accounts Receivable 26,100 Legal Expense 8,100 Beginning Retained Earnings 21,400 Prepaid Rent 24,800 Capital Stock 31,600 Rent Expense 5,500 Cash 45,500 Supplies 21,900 Consulting Revenue 69,900 Supplies Expense 4,100 Deferred Revenue 8,000 Travel Expense 10,000 Required: Complete the statement of changes in retained earnings below. Hint: First compute net income. Required: Complete the statement of changes in retained earnings below. Hint: First compute net income. Foster Company Statement of Changes in Retained Earnings For Year Ended December 31 Beginning Retained Earnings (Choose one) Change in Retained Earnings Ending Retained Earnings $ 21,400 $ 21,400