Ice Industries Inc. showed the following equity account balances at December 31, 2019 Common shares, unlimited shares authorized, 73,000 shares issued and outstanding Retained earnings $822,000 115,800 The company issued long-term debt during 2020 that requires a retained earnings restriction of $75,000. Share dividends declared. but not distributed during 2020 totalled 7,300 shares capitalized for a total of $87,600 Required: a. Prepare a statement of changes in equity for the year ended December 31, 2020, assuming profit earned during the year was $126.300. (Negative answers should be indicated by e minus sign.) ICE INDUSTRIES INC Statement of Changes in Equity For Year Ended December 31, 2020 Balance, January 1 Balance, December 31 Common Shares Retained Earnings Total Equity 0 $