Blue Spruce Corporation's adjusted trial balance contained the following accounts at December $31,2023$: Retained Earnings

$$121,000$; Common Shares $$710,000$; Bonds Payable $$109,000$; Contributed Surplus $$208,000$; Preferred Shares $$56,000$; Goodwill

$$57,000$; and Accumulated Other Comprehensive Income $($Loss$)($ $$155,000).$

Prepare the shareholders' equity section of the statement of financial position. $($Enter negative amounts using either a negative sign

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Blue Spruce Corporation

Statement of Financial Position $($Partial$)$

Shareholders' Equity

$

$]$