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Problem 8-2 15 points Johnson Consulting Inc has the following transactions for years 1 and 2 Year 1 Year 1 Year 1 Year 1 Year 1 Year 2 Year 2 Year 2 Year 2 Year 2 Transaction 1 ofrwWNHaOnbkwWN The business was started on January 1, Year 1 whenit acquired $ 30,000 cash by issuing common stock The business provided and earned $504,000 of services on account The business collected $ 360,000 from customers in partial payment of services provided The business paid $ 72,000 to the consultant for their services At the end of year 1, the business recorded $ 36,000 accrued salary expense for consulting services The business paid the accrued $ 36,000 to the consultant for their services The business provided and earned $578,400 of service on account The business collected $ 630,000 from customers in partial payment of services provided The business paid $ 192,000 cash for salary expense The business paid $ 126,000 in cash dividends to shareholders Please create a two year Statement of Changes in Stockholders' Equity. This means have a column for Year 1 and a column for Year 2. Students may want to record the transactions in two separate horizontal models to organize their work