1. Prepare a statement of retained earnings b) prepare the shareholders equity section of the balance sheet c) calculate return on equity assuming no shares were issued during the year

Blue Architects Ltd. is a private company reporting under ASPE. It is authorized to issue an unlimited number of common and $3 cumulative preferred shares. The following is an alphabetical list of its adjusted accounts at March 31, 2024, its fiscal year end. All accounts have normal balances. There are 1,230 preferred and 61,500 common shares issued