On March 1, 2023, VisionTech Inc's board of directors declared a 15% share dividend when the market price per share was $8.00. 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 $1,005,000. (Amounts to be deducted should be indicoted by a minus sign.) 2. Prepare the equity section of the December 31,2023 , balance sheet