Kaye Biotech Inc. had the following equity account balances at December 31, 2022 On February 1, 2023, 6,900 preferred shares were issued at $9.60 each. The board of directors declared and paid the annual cash dividend on the preferred shares on June 30,2023 , and a 10% common share dividend was declared and distributed on the same when the market price per common share was $5.15. On October 1, 2023, 23,800 common shares were issued at $5.29 each. Profit earned during 2023 was $427,800 Required: Using the information provided, prepare the statement of changes in equity for the year ended December 31, 2023. (Amounts to be deducted should be indicoted by a minus sign.) Required: Using the information provided, prepare the statement of changes in equity for the year ended December 31, 2023: (Amounts to deducted should be indicoted by a minus sign.)