On December 31, Henderson Co. had the following list of accounts and their respective annual balances. Required: Accounts Payable $ 24,600 Dividends $ 18,700 Accounts Receivable 65,600 Entertainment Expense 2,300 Beginning Retained Earnings 74,600 Prepaid Rent 13,500 Capital Stock 36,600 Rent Expense 9,600 Cash 43,900 Supplies 23,200 Consulting Revenue 44,000 Supplies Expense 7,000 Deferred Revenue 5,700 Utilities Expense 1,700 Complete the statement of changes in retained earnings below. Hint: First compute net income. Henderson Company Statement of Changes in Retained Earnings For Year Ended December 31 Beginning Retained Earnings (Choose one) Change in Retained Earnings Ending Retained Earnings $ 74,600 $ 74,600