SUN Corporation (SUN) is authorized to sell 500,000 its $10 par value ordinary shares and 25,000 shares of $100 par value, 6% preference shares. As at the end of the current year, the company has actually sold 300,000 ordinary shares at $13 per share and 22,500 preference shares at $100 per share. In addition, of the 300,000 ordinary shares that have been sold, 25,000 shares have been repurchased at $80 per share and are currently being held in treasury to be used to meet the future requirements of a share option plan that the company intends to implement. Required: Prepare the shareholders' equity section of SUN's Statement of Financial Position to reflect the transactions you have recorded. (7 marks)