Kaye Biotech Inc. had the following equity account balances at December 31, 2022: On February 1, 2023, 5,300 preferred shares were issued at $8.00 each. The board of directors declared and paid the annual cash dividend on the preferred shares on June 30, 2023, and a 12% common share dividend was declared and distributed on the same day when the market price per common share was $4.35. On October 1,2023,20,600 common shares were issued at $4.49 each. Profit earned during 2023 was $411,800. 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.) 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.)