Farthingham INC Partial Balance Sheet December 31 2017 5 Shareholders equity Share capital $6 Preferred shares cumulative shares 1090.090 authorized 3000 shares issued 2 92000 Common shares unlimited number of shares . 56 090 issued I 46000 338.000 Contributed surplus on reacquisition of common shares I 13000 Total contributed capital 5 351 090 Retained earnings ( $360 ,090 + $48000 1 408000 Accumulated other comprehensive income ( $ 124 ,090 + $10 090 ) 134.000 Total shareholders equity I $ 893 000 Note : Dividends of $6 per share on preferred shares at December 31 2017 are in arrears