Kaye Biotech Inc. had the following equity account balances at December $31,2022$:

Preferred shares, $$3\mathrm{.}45,$ non$-$cumulative,

Authorized: $24,000$ shares

Issued and outstanding: $7,000$ shares $ $49,000$

Common shares,

Authorized: Unlimited

Issued and outstanding: $95,000$ shares $321,541$

Retained earnings $48,600$

On February $1,2023,7,000$ preferred shares were issued at $$9\mathrm{.}70$ each. The board of directors declared and paid the annual cash dividend on the preferred shares on June $30,2023,$ and a $11\%$ common share dividend was declared and distributed on the same day when the market price per common share was $$5\mathrm{.}20.$ On October $1,2023,24,000$ common shares were issued at $$5\mathrm{.}34$ each. Profit earned during $2023$ was $$428,800.$

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 indicated by a minus sign.$)$