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Question - Norman Rae Ltd., a service business, provided a list of the general ledger accounts and their balances as at December 31, 2018:
Accounts payable
$10,500
Accounts receivable
14,000
Cash
10,000
Common shares
28,000
Dividends declared and paid
6,000
Depreciation expense
4,500
Equipment
30,000
Supplies
2,800
Supplies expense
3,500
Rent expense
3,000
Retained earnings, Jan. 1
15,000
Salaries expense
7,700
Service revenue
No common shares were issued during the year.
Required - Prepare a Statement of Changes in Equity for Norman Rae Ltd.
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