Tech Innovators Inc. is a small tech startup that has been profitable over the last five years. The company has decided to reinvest its retained earnings into the development of new AI technology instead of distributing dividends. This reinvestment has led to increased innovation and a competitive advantage in the market, boosting the company's value and long-term financial health. Based on the readings of this unit and your own understanding, answer the following discussion questions: Explain the difference between owners' equity and retained earnings. Why is it important for Tech Innovators Inc. to understand this distinction when preparing financial statements