The following table shows the accounts from The Mockers Ltd for the year ended 31 March 2017. Required: a) Prepare a Statement of Changes in Owners' Equity b) Prepare a Balance Sheet. Other information is: The repayment terms for the mortgage: payments of $1,000 are due on the 1 December each year. The profit for the year was $11,000 after tax. Account S Accounts payable 5,750 Accounts receivable 8,250 Accumulated depreciation 11,250 Cash 2,250 18,500 3,000 Selling and Administration expense Depreciation expense Dividends paid Equipment 5,500 15,250 Income tax expense 3,000 Interest expense 1,000 Inventory 7,750 Land 6,750 10,000 Mortgage Retained earnings 01/04/16 7,750 Sales revenue 35,000 Service revenue 5,000 1,500 Share capital Supplies on hand 1,500 Supplies expense 3,500