PHAROAHSE POST-CLOSING TRIAL BALANCE DECEMBER 31, 2023 Dr. Cr. Accounts payable 501,200 Accounts receivable 516,000 174,000 Accumulated depreciation-buildings Allowance for doubtful accounts Bonds payable 28.000 311,000 Buildings 1.564,000 172,000 Cash 3.800 Dividends payable (preference shares- cash) Inventory Land 508,000 397,000 42.000 303,000 196,000 Prepaid expenses Retained earnings Share capital-ordinary (1 par value) Share capital-preference (50 par value) Share premium--ordinary Share premium-treasury Treasury stock fordinary at cost) 450,000 1 254.000 157.000 179.000 Totals 3,378,000 3.378,000 At December 31, 2023, Pharoah had the following number of ordinary and preference shares. Ordinary Preference Authorized 588,000 54,000 Issued 196,000 9.000 Outstanding 174.000 9.000 PAROAHSE Partial Statement of Finandal Position The dividends on preference shares are 4 cumulative. In addition, the preference shares have a preference in liquidation of 50 per share Prepare the equity section of Pharoah's statement of financial position at December 31, 2023. (Enter account name only and do not provide descriptive information)