Selected information regarding the accounts of Infinity Minerals Corp. follows: Common shares, unlimited authorized, 56,000 shares issued and outstanding, December 31, 2022 $ 1,080,000 Common dividends declared and paid during 2023 126,000 Cumulative effect of change in accounting estimate (net of $7,200 tax) (34,200 ) Profit for the year ended December 31, 2023 348,000 Preferred dividends declared and paid during 2023 84,240 Preferred shares, $5.40 non-cumulative, 15,600 shares authorized, issued, and outstanding, December 31, 2022 456,000 Retained earnings, December 31, 2022 (as originally reported) 594,000 Prepare a statement of changes in equity for the year ended December 31, 2023, assuming 7,600 common sha