Part A (2 marks ) The following section is taken from Lucas Ltd's statement of financial position at 31 December, 2021. Cash dividends declared for the year ended 31 December 2021 were $21000. The directors approved a transfer of $10000 from reserves to retained earnings. This was recorded in the ledger and is the only item affecting reserves during the year. - Lucas Ltd's profit for the year ended 31 December 2021 was $80000. Required: Prepare a statement of the changes in retained earnings as at 31 December 2021. (2 marks) Part B ( 3 marks ). Silver Ltd is preparing bank reconciliation statement for January. The following items are identified. Outstanding deposit $3200 Outstanding EFTs $800 Cash balance as per company records $12310 Cash balance as per bank statement $10900 The bank mistakenly included a deposit of $900 to Silver Ltd's bank statement that related to Watsonia Stores. The bank correctly debited $1230 to Silver Ltd. However, the cash payment journal entry was incorrectly made for $1320. Required: Prepare the bank reconciliation statement for January. ( 3 marks) (Type your response directly into the template in the text box below.)