Ice industries Inc, showed the following equity account balances at December 31.2022 : The company issued long-term debt during 2023 that requires a retained eatnings restriction of $82,000. Share dividends declared but not distributed duting 2023 totalled 8,000 shares capltalized for a total of $96,000. Required: o. Prepare a statement of changes in equity for the year ended December 31, 2023, assuming profit eamed during the year was $129,800, (Negotive answers should be indicated by a minus sign.) b. What is the maximum amount of dividends that the company can declare during 2024