Selected information regarding the accounts of Infinity Minerals Corp. follows: Common shares, unlimited authorized, 61,000 shares issued and outstanding, December 31, 2022 $ 1,085,000 Common dividends declared and paid during 2023 131,000 Cumulative effect of change in accounting estimate (net of $7,200 tax) (34,700 ) Profit for the year ended December 31, 2023 353,000 Preferred dividends declared and paid during 2023 94,990 Preferred shares, $5.90 non-cumulative, 16,100 shares authorized, issued, and outstanding, December 31, 2022 461,000 Retained earnings, December 31, 2022 (as originally reported) 599,000 Prepare a statement of changes in equity for the year ended December 31, 2023, assuming 8,100 common shares were issued during 2023 at an average price of $22.94 per share and that no preferred shares were issued in 2023. (Negative answers should be indicated by a minus sign.)