Pop Stop Company began operations on January 1, 2019 by issuing 54,000 common shares at $13 per share and 26,000 $8 cumulative preferred shares at $20 per share. During 2019 Pop Stop issued an additional 8,000 common shares at $11 per share and 2,000 preferred shares at $30 per share. 2019 profit was $355,000 and the Board declared $81,000 in dividends. Required: Prepare the Shareholders' Equity section of Pop Stop's Balance Sheet at December 31, 2019. (8 marks)