Green Corporation is authorized to issue 120,000 common shares and 80,000, $4 preferred shares. At Jan 1, 2019, the companys shareholders equity included the below:

22,000 common shares valued at $182,000

7,000 preferred shares valued at $75,000

Retained earning was $45,000

During 2019 the net profit earned by Green Corp. was $25,000. The company did not issue any dividend during 2019. Also during 2019 the company issued the below:

On Apr 4, 2019 - 8,000 common shares for $10 each

On Jun 10, 2019 - 4,000 preferred shares for $15 each and

On Aug 7, 2019 - 12,000 common shares for land valued at $125,000.

Prepare the shareholders equity part of the balance sheet in Dec 31, 2019.