Farthingham INC Partial Balance Sheet December 31 2017 5 Shareholders equity 5 Share capital 5 6 Preferred shares , cumulative shares 1000900 authorized 3 000 shares issued 2 $ 92000 Common shares unlimited number of shares . 56.090 issued I 246000 3 38.000 Contributed surplus on reacquisition of common shares I - 13000 Total contributed capital . 5 351 ODD Retained earnings ( $360 000 + $48090 ) 1 403 000 Accumulated other comprehensive income ( $124,000 + $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