Sturge Technology Services Ltd. reports the following adjusted trial balance at August 31, 2021: Credit $5.905 2.900 2.600 STURGE TECHNOLOGY SERVICES LTD. Adjusted Trial Balance August 31, 2021 Debit Cash $11.430 Accounts receivable 18.300 Supplies 3.000 Prepaid insurance 3.400 Equipment 26.000 Accumulated depreciation-equipment Accounts payable Salaries payable Interest payable Rent payable Income tax payable Deferred revenue Bank loan payable, 2024 Common shares Retained earnings Dividends declared 600 Service revenue Salaries expense 19,300 Rent expense 14,275 Depreciation expense 2.395 1.660 1.350 1,400 600 24,600 5.200 5.200 54,115 600 24,600 5,200 5,200 600 54,115 Deferred revenue Bank loan payable, 2024 Common shares Retained earnings Dividends declared Service revenue Salaries expense Rent expense Depreciation expense Supplies expense Interest expense Insurance expense Income tax expense Total 19,300 14.275 2,395 1,870 1.660 1,280 2,020 $ 105,530 $105,530 During the year, the company issued common shares for $1,100. (a) (b) Prepare a statement of changes in equity. (For decreases use either a negative sign preceding the number, e.g.-45 or parenthesis, eg (45).) STURGE TECHNOLOGY SERVICES LTD. Statement of Changes in Equity Year Ended August 31, 2021 Common Shares Retained Earnings $ Total Equity > $ $ $ eTextbook and Media List of Accounts Gel Attemntenf 1 ced I c 3