how will common shares come in statement of equity

25,000 260,000 Supplies Equipment Accumulated depreciation Equipment Line of credit Bank Loan payable Common shares Retained earnings Dividends declared Service revenue Depreciation expense Income tax expense General and administrative expense Total 25,000 6,500 50,000 53,000 $429,500 Additional Information $25,000 Dividends were declared and paid during the yea 5,000 Common shares were issued for $7,500. $5,000 of the bank loan is due in December 2020. Paragraph B I U O RI