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Oriole SA reported the following balances at December 31, 2019: share capital-ordinary 650,000, share premium-ordinary 145,000, and retained earnings 300,000. During 2020, the following transactions

Oriole SA reported the following balances at December 31, 2019: share capital-ordinary 650,000, share premium-ordinary 145,000, and retained earnings 300,000. During 2020, the following transactions affected equity. 1. Issued preference shares with a par value of 137,000 for 183,000. 2. Purchased treasury shares (ordinary) for 45,000. 3. Earned net income of 199,000. 4. Declared and paid cash dividends of 55,000. Prepare the equity section of Oriole SA's December 31, 2020, statement of financial position. ORIOLE SA Statement of Financial Position (Partial)

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