Problem 9-30 (Algo) Complete balance sheet and prepare a statement of changes in retained earnings LO 9-10, 9-11 Following is a statement of cash flows (indirect method) for Hartford Incorporated for the year ended December 31, 2023. Also shown is a partially completed comparative balance sheet as of December 31, 2023 and 2022: Required: a. Complete the December 31, 2023 and 2022 balance sheets. b. Complete the statement of changes in retained earnings for the year ended December 31, 2023. \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ Comparative Balance Sheets } \\ \hline \multicolumn{2}{|c|}{ At December 31, 2023 and 2022} \\ \hline Assets: & & 2022 \\ \hline Current assets: & & \\ \hline Cash & & \\ \hline Accounts receivable & & 123,200 \\ \hline Inventory & 78,400 & \\ \hline \multicolumn{1}{|c|}{ Total current assets } & & \\ \hline Land & & \\ \hline Buildings and equipment & & 56,000 \\ \hline Less: Accumulated depreciation & & \\ \hline Total land, buildings and equipment & & (172,200) \\ \hline Total assets & & \\ \hline Liabilities: & & \\ \hline Current liabilities: & & \\ \hline Accounts payable & & \\ \hline Short-term debt & & \\ \hline Notes payable & & \\ \hline Total current liabilities & & \\ \hline Long-term debt & & \\ \hline Stockholders' Equity: & & \\ \hline Common stock & & \\ \hline Retained earnings & & \\ \hline Total stockholders' equity & & \\ \hline Total liabilities and stockholders' equity & & \\ \hline \end{tabular} Required: a. Complete the December 31, 2023 and 2022 balance sheets. b. Complete the statement of changes in retained earnings for the year ended December 31, 2023. Complete this question by entering your answers in the tabs below. Complete the statement of changes in retained earnings for the year ended December 31, 2023. Note: Amounts to be deducted should be indicated by a minus sign