The following account balances were selected from the records of Blake Corporation at December 31 , year 2 , after all adjusting entries were completed: The stock price was $22.77 per share on that date. Required: 1. Identify the amounts that would be reported in the retained earnings column of the statement of changes in equity for year 2. 2. Prepare the sharehoiders' equity section of the statement of financial position at December 31 , year 2