Riverbed Corporation began operations on January 1, 2022. The following information is available for Riverbed Corporation on December 31, 2022.

Accounts payable $ 5,300

Bank loan payable $ 7,420

Accounts receivable 3,180

Rent expense 2,544

Advertising expense 2,120

Retained earnings (Dec. 31) ?

Cash 3,286

Salaries expense 6,148

Common shares (Dec. 31) 15,900

Service revenue 26,500

Dividends declared 2,650

Supplies 2,014

Equipment 29,468

Supplies expense 1,802

Income tax expense 1,908

Prepare a statement of changes in equity for Riverbed Corporation. (If an amount reduces the account balance then enter with negative sign e.g. -45 or parentheses e.g. (45).)

RIVERBED CORPORATION Statement of Changes in Equity Year Ended December 31, 2022 Common Shares Retained Earnings Total Equity $ $ $