Ice Industries Inc. showed the following equity account balances at December 31, 2019:

Common shares, unlimited shares authorized, 81,000 shares issued and outstanding	$	838,000
Retained earnings		123,800

The company issued long-term debt during 2020 that requires a retained earnings restriction of $83,000. Share dividends declared but not distributed during 2020 totalled 8,100 shares capitalized for a total of $97,200. Required: a. Prepare a statement of changes in equity for the year ended December 31, 2020, assuming profit earned during the year was $130,300. (Negative answers should be indicated by a minus sign.)