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Crane SA reported the following balances at December 31, 2019: share capital-ordinary 565,000, share premium-ordinary 135,000, and retained earnings 310,000. During 2020, the following transactions

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Crane SA reported the following balances at December 31, 2019: share capital-ordinary 565,000, share premium-ordinary 135,000, and retained earnings 310,000. During 2020, the following transactions affected equity. 1. Issued preference shares with a par value of 134,000 for 248,000. Purchased treasury shares (ordinary) for 43,000. 2. 3. Earned net income of 199,000. 4. Declared and paid cash dividends of 56,000. Prepare the equity section of Crane SA's December 31, 2020, statement of financial position. CRANE SA Statement of Financial Position (Partial)

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