On March 1, 2023, VisionTech Inc.'s board of directors declared a 10% share dividend when the market price per share was $14.00. 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: Common shares; 20,000,000 shares authorized; 4,100,000 shares issued and outstanding Retained earnings Required: $29,845,000 5,100,000 1. Prepare a statement of changes in equity for the year ended December 31, 2023 assuming profit earned during the year was $4,810,000. (Amounts to be deducted should be indicated by a minus sign.) VISIONTECH INC. Statement of Changes in Equity For Year Ended December 31, 2023 Common Shares Retained Earnings Total Equity Balance, January 1 Balance, December 31