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Problem 10-73A (Algorithmic) Presentation of Shareholders' Equity Meister Enterprises was organized in January 2022. During 2022, Meister engaged in the following shareholders' equity activities: a. Secured approval for a corporate charter that authorizes Meister to sell 500,000, no par common shares and 40,000, $100 stated value preferred shares. b. Issued 60,000 of the common shares for $16 per share. C. Issued 2,000 of the preferred shares for $102 per share. d. Repurchased and cancelled 550 of the common shares at a cost of $129 each. e. Earned net income of $70,950. f. Paid dividends of $6,000. Required: Prepare the shareholders' equity portion of Meister's statement of financial position as at December 31, 2022. Meister Enterprises Statement of Financial Position (Partial) December 31, 2022 Shareholders' Equity: Preferred shares, $100 stated value, 40,000 shares authorized, 2,000 shares issued and outstanding 200,000 Common shares, no par, 500,000 shares authorized, 60,000 shares issued and 59,450 outstanding 951,200 Contributed surplus: Preferred shares 0 Total share capital Retained earnings 64,950 X Total shareholders' equity