The consolidated SFP of Mutron Lock Inc. is shown below.

MUTRON LOCK INC. Consolidated Statement of Financial Position As of 31 December 20X5
Assets
Current assets
Cash and cash equivalents		$ 10,195
Marketable securities		a
Accounts receivable	$153,682
Allowance for doubtful accounts	b	147,421
Inventories		201,753
Prepaid expenses		8,902
Total current assets		c
Noncurrent assets
Land		12,482
Building (net)		d
Equipment and machinery	195,467
Accumulated depreciation	(103,675)	91,792
Total capital assets		261,056
Investments		14,873
Other assets		7,926
Total assets		$661,774
Liabilities and Shareholders Equity
Current liabilities
Accounts payable		$ 85,476
Notes payable		e
Income taxes payable		6,421
Current portion of long-term debt		4,893
Accrued expenses		5,654
Total current liabilities		110,763
Long-term debt		122,004
Deferred income taxes		f
Total liabilities		g
Shareholders equity
Preferred shares, no par value (authorized 10,000 shares, issued 2,400 shares for $14,281)		h
Common shares, no par value (authorized 400,000 shares, issued 20,000 shares)		i
Total contributed capital		j
Retained earnings		206,471
Total Mutron Lock Inc. shareholders equity		347,668
Non-controlling interest in subsidiaries		35,136
Consolidated shareholders equity		382,804
Total liabilities and shareholders equity		$ k

Required:

For each of items (a) through (k) in the SFP above, calculate the amount that should appear.

Hannam Co. decided to change from the declining-balance method of depreciation to the straight-line method effective 1 January 20X7. The following information was provided:

Year	Net Income as Reported	Excess of Declining-Balance Depreciation over Straight-Line Depreciation
20X3*	$(30,000)	$ 5,000
20X4	35,000	15,000
20X5	22,500	12,500
20X6	52,500	7,000

The company has a 31 December year-end. The tax rate is 20%. No dividends were declared until 20X7; $20,000 of dividends were declared and paid in December 20X7. Income for 20X7, calculated using the new accounting policy, was $105,000.

Required:

Assuming that the change in policy was implemented retrospectively, present the retained earnings reconciliation that would appear in Hannams 20X7 statement of changes in equity.

Please urgently help with all questions