H Ice Industries Inc. showed the following equity account balances at December 31, 2022: Common shares, unlimited shares authorized, 82,000 shares issued and outstanding Retained earnings $840,000 124,800 The company issued long-term debt during 2023 that requires a retained earnings restriction of $84,000. Share dividends declared but not distributed during 2023 totalled 8,200 shares capitalized for a total of $98,400. Required: a. Prepare a statement of changes in equity for the year ended December 31, 2023, assuming profit earned during the year was $130,800. (Negative answers should be indicated by a minus sign.) ICE INDUSTRIES INC. Statement of Changes in Equity For Year Ended December 31, 2023 Balance, January 1 Common Shares Retained Earnings Total Equity Balance, December 31 $ 05 0 S 0 b. What is the maximum amount of dividends that the company can declare during 2024? Maximum dividends 13