Could you explain me how to calculate it?

Freud Corporation has the following account balances at January 31,2020 . Using this information, prepare a classified balance sheet as at January 31,2020 under ASPE Notes: Unlimited common shares are authorized and 2,200 have been issued and are currently outstanding. For preferred shares, 11,000 shares are authorized and 4,400 have been issued and are currently outstanding. Each share pays a cumulative dividend of $3 annually. The notes payable is payable over 6 years and $18,333 will be paid by January 31,2021