These financial statement items are for Cullumber Corporation at year end, July 31, 2021: $32,500 Interest payable $1,700 Operating expenses Salaries expense 47,700 Supplies expense 1,900 Deferred revenue 12,000 11,000 Dividends declared Depreciation expense Utilities expense 2,300 2.800 Equipment 57,300 Retained earnings, August 1, 2020 19,440 5,120 13,500 Accounts payable Service revenue Rent expense Income tax expense 117,100 5,200 Rent revenue 18,500 Supplies 2,200 Common shares 25,000 Trading investments 23,000 Cash 5,960 Bank loan payable (due December 31, 2021) 20.800 Accounts receivable 18,100 Interest expense 2,800 Accumulated depreciation-equipment 6,600 Additional information: Cullumber started the year with $20,000 of common shares and issued additional shares for $5,000 during the year. (a2) Prepare statement of changes in equity for the year. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) CULLUMBER CORPORATION Statement of Changes in Equity Common Shares Retained Earnings Total Equity $ $ $ $