Kaye Blotech Inc, had the following equity account balances at December 31, 2022: On February 1, 2023, 5,400 preferred shares were issued at \$8.10 each. The board of directors declared and pald the annual cash dividend on the preferred shares on June 30, 2023, and a 13% common share dividend was declared and distributed on the same day when the market price per common share was $4.40. On October 1, 2023, 20,800 common shares were issued at $4.54 each. Profit earned during 2023 was $412,800. Required: Using the information provided, prepare the statement of changes in equity for the yaar ended December 31, 2023. (Amounts to be deducted should be indicoted by a minus sign.)