The following information has been provided by Meyers Company as of December 31, 2000:

Unearned rent......................................................................................................$ 4,500 Retained earnings

Retained earnings (unrestricted)........................................................................141,000

Common stock, $5 par.........................................................................................150,000

Premium on bonds payable..................................................................................1,800

Bonds payable .....................................................................................................28,000

Additional paid-in capital on common stock...................................................... 55,000

Treasury stock, at cost........................................................................................... 29,000

Retained earnings restricted for plant expansion............................................. 17,000

Sinking fund for bond retirement........................................................................ 31,250

Required:

Prepare the shareholders' equity section for the balance sheet for Meyers.