Ice Industries Inc. showed the following equity account balances at December $31,2022$:

Common shares, unlimited shares authorized, $77,000$ shares issued and outstanding $ $830,000$

Retained earnings $119,800$

The company issued long$-$term debt during $2023$ that requires a retained earnings restriction of $$79,000.$ Share dividends declared but not distributed during $2023$ totalled $7,700$ shares capitalized for a total of $$92,400.$

Required:

a$.$ Prepare a statement of changes in equity for the year ended December $31,2023,$ assuming profit earned during the year was $$128,300.($Negative answers should be indicated by a minus sign.$)$

b$.$ What is the maximum amount of dividends that the company can declare during $2024?$