please provide accurate answer and double check your calculations

Coronado Ltd. is a private company that follows ASPE. It is authorized to issue an unlimited number of both common and $6.50 cumulative preferred shares. On December 31,2024, there were 15.900 common and 1.060 preferred shares issued with the following balances: Common Shares, $159,000; and Preferred Shares. \$106,000. The statement of retained earnings showed retained earnings of $302,100 at December 31,2024 . The dividend on the preferred shares was two years in arrears. Prepare the shareholders' equity section of the balance sheet on December 31, 2024