On December 31, Rogers Co. had the following list of accounts and their respective annual balances. O Accounts Payable $ 21,500 O Deferred Revenue $ 8,400 O Accounts Receivable 42,200 O Dividends 11,100 O Advertising Expense 5,200 O Legal Expense 5,400 O Beginning Retained Earnings 12,800 O Prepaid Rent 22,700 O Capital Stock 33,500 O Rent Expense 7,500 O Cash. 26,300 O Supplies 19,200 O Consulting Revenue. 67,300 O Supplies Expense 3,900 Required: Complete the statement of changes in retained earnings below. Hint: First compute net income. Rogers Company Statement of Changes in Retained Earnings For Year Ended December 31 Beginning Retained Earnings (Choose one) Change in Retained Earnings Ending Retained Earnings $ 12,800 $ 12,800