The balance sheet for Umi Sustainable Seafood Inc, reported the following components of equity on December 31,2022 : 2. Prepare a statement of changes in equity for the year ended December 31, 2023. (Amounts to be deducted should be indicated by a minus sign.) 3. Prepare the equity section of the corporation's balance sheet as of December 31,2023 . (Enter all amounts as positive values.) n 2023, Umi had the following transactions affecting shareholders and the equity accounts: Jan. 5 The directors declared a $4.20 per share cash dividend payable on Feb. 28 to the Feb. 5 shareholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 1,250 common shares at $39.40 per share. Aug. 22 Sold 1,750 common shares at $28.20 per share. Sept. 5 The directors declared a $4.20 per share cash dividend payable on october 28 to the october 5 sharehotders of record. 0ct, 28 Paid the dividend declared on September 5. Dec. 31 Closed the $348,200 credit balance in the Income Summary account. 31 Closed the Cash Dividends account