Below are the changes in account balances, except for retained earnings, for Desert Dorm Ltd$.,$ for the $2020$ fiscal year: Account Accounts payable Accounts receivable $($net$)$ Bonds payable Cash Common shares Contributed surplus Inventory Investments $$ FVNI Intangible assets $$ patents Account increase $($decrease$)$ $$(23,400)15,80046,50041,67087,00018,600218,400(46,500)14,000$ Unearned revenue Retained earnings $45,200?$ Required: Calculate the change in equity for $2020,$ assuming there were no entries in the retained earnings account except for net income and a dividend declaration of $$44,000,$ which was paid in $2020.($Hint: using the accounting equation A $=$ L $+$ E to help solve this question$).$