The following section is taken from Lucas Ltd's statement of financial position at 31 December, 2021. Cash dividends declared for the year ended 31 December 2021 were $21000. - The directors approved a transfer of $10000 from reserves to retained earnings. This was recorded in the ledger and is the only item affecting reserves during the year. Lucas Ltd's profit for the year ended 31 December 2021 was $80000. Required: Prepare a statement of the changes in retained earnings as at 31 December 2021. (2 marks)