please help

Finishing Touches has two classes of stock authorized: 8%, $10 par preferred, and $1 par value common. The following transactions affect stockholders' equity during 2015, its first year of operations: In its first year of operations, Finishing Touches has net income of S159, 000 and pays dividends at the end of the year of 595, 000 ($1 per share) on all common shares outstanding and $2, 320 on all preferred shares outstanding. Prepare the stockholders' equity section of the balance sheet for Finishing Touches as of December 31, 2015. (Amounts to be deducted should be indicated by a minus sign.)