IFRS15.11 Teller Corporation's post-closing trial balance at December 31, 2020, was as follows. Teller Corporation Post-Closing Trial Balance December 31, 2020 Dr. Cr. Accounts payable $ 310,000 Accounts receivable $ 480,000 Accumulated depreciation-building and equipment 185,000 Allowance for doubtful accounts Bonds payable 30,000 700,000 Building and equipment 1,450,000 Cash 190,000 Dividends payable on preference shares-cash 4,000 Inventories 560,000 Land 400,000 Prepaid expenses 40,000 Retained earnings 201,000 Share capital-ordinary ($1 par value) 200,000 Share capital-preference ($50 par value) 500,000 Share premium-ordinary 1,000,000 Share premium-treasury 160,000 Treasury shares-ordinary at cost 170,000 Totals $3,290,000 $3,290,000 At December 31, 2020, Teller had the following number of ordinary and preference shares. Ordinary Preference Authorized Issued 600,000 60,000 200,000 10,000 Outstanding 190,000 10,000 Stockholders' Equity The dividends on preference shares are $4 cumulative. In addition, the preference shares have a prefer- ence in liquidation of $50 per share. Instructions Prepare the equity section of Teller's statement of financial position at December 31, 2020