Prepare a statement of changes in equity for the year. (Enter the amounts seither the preceding the numbers 25 or parentheseses (251) PRONGHORN ATHLETIC WEAR INC. Statement of Changes in Equity Common Shares Retained Earnings Total Equity > > Pronghorn Athletic Wear Inc's adjusted trial balance amounts (with the exclusion of the adjusting entry to update Inventory and Cost of Goods Sold accounts) appear in alphabetical order as follows on December 31, 2021, the end of its fiscal year: Accounts payable $133,110 Inventory. Jan. 1 $65,610 Accounts receivable 71,604 Land 121,500 Accumulated depreciation-buildings 83,916 Mortgage payable 202,500 Accumulated depreciation-equipment 69,498 Prepaid insurance 3,888 Administrative expenses 293,058 Property tax payable 7.776 Buildings 307,800 Purchases discounts 36,450 Cash 27,540 Purchase returns and allowances 10,368 Common shares 85,050 Purchases 650,592 Deferred revenue 13,446 Refund liability 6,696 Dividends declared 12.960 Retained earnings 111,132 Equipment 178.200 Salaries payable 5.670 Freight in 9,072 Sales 1,031,940 Income tax expense 25,920 Selling expenses 12,960 Interest expense 16,848 Additional information: 1 2 Pronghorn Athletic Wear uses a periodic inventory system A physical inventory count determined that Inventory on December 31, 2021 was $117,612. Of the mortgage payable, $20,250 is due in the next year. Common shares of $40,500 were issued during the year. 3. 4