E12.18 (LO 4) Dirk SA reported the following balances at December 31, 2019: share capital-ordinary 500,000, share premium-ordinary 100,000, and retained earnings 250,000. During 2020, the fol- lowing transactions affected equity. 1. Issued preference shares with a par value of 125,000 for 200,000. 2. Purchased treasury shares (ordinary) for 40,000. 3. Earned net income of 180,000. 4. Declared and paid cash dividends of 56,000. Instructions Prepare the equity section of Dirk SA's December 31, 2020, statement of financial position