Oriole Corporation's charter authorized 1 million $14 par value common shares, and 400,0008% cumulative and non-participating preferred shares, with a par value of $100 per share. The corporation made the following share transactions through December 31 . 2023:330,000 common shares were issued for $5.28 million and 10,000 preferred shares were issued for machinery valued at $1,451,000. Subscriptions for 10,300 common shares have been taken, and 25% of the subscription price of $20 per share has been collected. The shares will be issued when the subscription price is collected in full. In addition, 10,000 common shares have been repurchased for $19 and retired. The Retained Earnings balance is $150,000 before considering the transactions above. (a) Prepare the shareholders' equity section of the SFP in good form. Prepare the shareholders' equity section of the SFP in good form