On June 1, 2021. Ayayai Corp.was formed. Its assets, liabilities, share capital, revenues, expenses, and dividends as at June 30 follow Cash Accounts receivable Accounts payable Bank loan payable Common shares Dividends declared Service revenue Supplies expense $18.600 Supplies 11.160 Equipment 9,052 Interest expense 28,520 Office expense 44,640 Utilities expense 1.240 Income tax expense 30.008 Salaries expense 2,604 $1,488 64,480 992 1.860 1,860 868 7.068 AYAYAI CORP. Statement of Changes in Equity Month Ended June 30, 2021 Common Shares Retained Earnings Total Eq Balance, June 1 $ $ Issued Common Shares 44640 Net Income/(Loss) 14756 Dividends Declared -1860 Balance, June 30 44640 12896