Ivanhoe Corporation's charter authorized 1 million $13 par value common shares, and 400,000 5% cumulative and non-participating preferred shares, with a par value of $100 per share. The corporation made the following share transactions through December 31, 2023: 270,000 common shares were issued for $4.05 million and 12,000 preferred shares were issued for machinery valued at $1,664,000. Subscriptions for 11,400 common shares have been taken, and 30% of the subscription price of $18 per share has been collected. The shares will be issued when the subscription price is collected in full. In addition, 12,000 common shares have been repurchased for $17 and retired. The Retained Earnings balance is $250,000 before considering the transactions above. Prepare the shareholders' equity section of the SFP in good form. IVANHOE CORPORATION Partial Statement of Financial Position December 31, 2023 $ $ $