Ivanhoe Corporation's charter authorized $1$ million $$11$ par value common shares, and $200,0008\%$ cumulative and non$-$participating preferred shares, with a par value of $$100$ per share. The corporation made the following share transartions through December $31.2023$: $320,000$ common shares were issued for $$3\mathrm{.}84$ million and $11,000$ preferred shares were issued for machinery valued at $$1,464,000.$ Subscriptions for $10,400$ common shares have been taken, and $20\%$ of the subscription price of $$17$ per sharc has been collected. The shares will be issued when the subscription price is collected in full. In addition, $8,000$ common shares have bern repurchased for $$16$ and retired. The Retained Earnings balance is $$17000$ before carisidering the transactions above.

$($a$)$

Prepare the shareholders' equity soction of the SFP in good form

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