These accounts and balances are taken from the financial statements of Ayayai Corporation for the year ended December 31, 2022. Retained earnings, January 1 Utilities expense Equipment Accounts payable Income tax payable Cash Salaries payable Common shares January 1 Dividends declared Service revenue Prepaid insurance Repair and maintenance expense Depreciation expense Accounts receivable Insurance expense Salaries expense $26,000 2,000 71,000 11.200 2.100 7.900 3.000 13.000 7,000 67.000 3.500 1.800 3.300 14.200 2.200 27.500 ACCOUNSTecervadie 14.ZUU Insurance expense Salaries expense Income tax expense Accumulated depreciation-equipment 2,200 27,500 4,500 17,600 Prepare an a statement of changes in equity for the year ended December 31, 2022. (If an amount reduces the account balance then enter with negative sign eg.-45 or parentheses eg. (45).) AYAYAI CORPORATION Statement of Changes in Equity Common Shares Retained Earnings Total Equity Liabilities and Shareholders' Equity s 5