I am not sure what account to put down for the first two before common shares

Prepare the shareholders' equity section of the statement of financial position as at December 31, 2024. List of Accounts Accumulated Other Comprehensive Income Additional Contributed Capital Amortization Expense Cash Cash Dividends Common Shares Contributed Surplus Cost of Goods Sold Dividends - Common Shares Dividends - Preferred Shares Dividends Declared Dividends Payable Equipment Expenses Income Summary Interest Expense Land Miscellaneous Expenses No Entry Other Operating Expenses Operating Expenses Preferred Shares Retained Earnings Revenues Sales Revenue Stock Dividend Declared Stock Dividend Issuable Wages Expense