Zen Aerospace Corporation reported the following equity account balances on December $31,2022$:

$\backslash$table$[[\backslash$table$[[$Preferred shares, $$3\mathrm{.}60$ cumulative, unlimited shares authorized$],[$Common shares, unlimited shares authorized, $24,500$ shares issued$],[$and outstanding$]],$$

Required:

$1$ given in photo

$2$ prepare the statement of changes in equity for the year ended december $31,2023.($amounts to be deducted should be indicated by a minus sign.$)$