Please solve it properly

Ice Industries Inc. showed the following equity account balances at December 31, 2022 . The company issued long-term debt during 2023 that requires a retained earnings restriction of $90,000. Share dividends declared but not distributed during 2023 totalled 8,800 shares capitalized for a total of $105,600. Required: a. Prepare a statement of changes in equity for the year ended December 31, 2023, assuming profit earned during the year was $133,800. (Negative answers should be indicated by o minus sign.) b. What is the maximum amount of dividends that the company can declare during 2024