Inge Co. had the following accounts (among others) in its general ledger at December 31, 2020:

Bonds payable, 8%, due in 5 years ………………………………… $ 80,000

Premium on bonds payable …………………………………………. 8,000

Additional paid-in capital, preferred stock …………………………. 17,600

Net gain on foreign currency translation …………………………… 41,000

Cash dividend payable, common stock ……………………………. 9,000

Stock dividend distributable, common stock ………………………. 10,000

Sinking fund …………………………………………………………… 37,000

Additional paid-in capital, common stock ………………………….. 32,400

Net actuarial loss on pension obligation …………………………… 11,000

Investment in U.S. Treasury notes …………………………………. 24,000

Treasury stock, common stock, at cost of $100 per share ………. 60,000

Preferred stock, $10 par value, 6%, 100,000 shares authorized, ? shares issued, ? shares outstanding ………….. 200,000

Reserve for sinking fund …………………………………………….. 37,000

Retained earnings, unappropriated ………………………………… 263,000

Common stock, $ ? stated value, ? shares issued, 24,400 shares outstanding …................................................... 100,000

Using the applicable information from the above listing, prepare a statement of shareholders’ equity for Inge Co., as of December 31, 2020.