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

$\backslash$table$[[$Preferred shares, $$2\mathrm{.}55,$ non$-$cumulative,,$],[$Authorized: $20,400$ shares,$],[$Issued and outstanding: $5,200$ shares,$],[$Common shares,,$],[$Authorized: Unlimited,$],[$Issued and outstanding: $86,000$ shares,$291,080],[$Retained earnings,$41,400]]$

On February $1,2023,5,200$ preferred shares were issued at $$7\mathrm{.}90$ each. The board of directors declared and paid the annual cash dividend on the preferred shares on June $30,2023,$ and a $11\%$ common share dividend was declared and distributed on the same day when the market price per common share was $$4\mathrm{.}30.$ On October $1,2023,20,400$ common shares were issued at $$4\mathrm{.}44$ each. Profit earned during $2023$ was $$410,800.$

Required:

Using the information provided, prepare the statement of changes in equity for the year ended Decemper $31,2023.($Amounts to be deducted should be indicated by a minus sign.$)$

KAYE BIOTECH INC.

Statement of Changes in Equity

For Year Ended December $31,2023$