Ice Industries Inc. showed the following equity account balances at December 31, 2019: Common shares, unlimited shares authorized, 76,000 shares issued and outstanding Retained earnings $828,000 118,800 The company issued long-term debt during 2020 that requires a retained earnings restriction of $78,000. Share dividends declared but not distributed during 2020 totalled 7,600 shares capitalized for a total of $91,200. Required: a. Prepare a statement of changes in equity for the year ended December 31, 2020, assuming profit earned during the year was $127,800. (Negative answers should be indicated by a minus sign.) Answer is not complete. ICE INDUSTRIES INC. Statement of Changes in Equity For Year Ended December 31, 2020 Common Shares Retained Total Earnings Equity