On December 31, Hernandez Co. had the following list of accounts and their respective annual balances. Accounts Payable $ 41,600 Entertainment Expense $8,100 Accounts Receivable 44,700 Prepaid Rent 18,900 Beginning Retained Earnings 6,100 Rent Expense 2,900 Capital Stock 51,300 Service Revenue 58,900 Cash 53,800 Supplies 15,900 Deferred Revenue 14,600 Supplies Expense 1,300 Dividends 20,200 Utilities Expense 6,700 Required: Complete the statement of changes in retained earnings below. Hint: First compute net income. Continue