B. The accounts and balances that follow are from Comel Bhd's records on 31 December 2020. Items RM Preferred Share, 9 percent cumulative, 2,000 shares issued and outstanding 200,000 Ordinary Share, 16,000 shares issued, and 15,500 shares outstanding 160,000 Retained Earnings Treasury Share, Ordinary (500 shares, at cost) REQUIRED: Prepare the shareholders' equity section of Comel Bhd's Statement of Financial Position as at 31 December 2020. 30,000 16,000 (5 Marks)