On March 1, 2023, VisionTech Inc's board of directors declared a 15% share dividend when the market price per share was $12.00. On November 15,2023 , the board of directors declared a 4:1 share split. The equity section of the company's December 31, 2022, balance sheet showed: Required: 1. Prepare a statement of changes in equity for the year ended December 31,2023 , assuming profit earned during the year was $4,955,000. (Amounts to be deducted should be indicated by a minus sign.) 2. Prepare the equity section of the December 31,2023 , balance sheet