The following accounts are taken from the general ledger of XYZ Company Inc. on December 31, 2018, before the books were closed: Treasury shares, 100 common shares $8,600 Common Shares Subscribed, 100 shares 9,000 Bond Payable, 4.5% 500,000 Common Share Dividends 30,000 90,000 Operating Expenses Preferred Shares, no-par, $2, authorization 100,000, cumulative, 27,000 shares issued and outstanding 168,000 Common Share Subscriptions Receivable 3,000 Premium on Bonds Payable 6,000 Common Shares, no-par, authorization unlimited, 46,100 share issued, 1,350,000 46,000 shares outstanding Retained Earnings 653,000 AOCI* losses 150,500 18,900 Contributed Capital on Common share retirement Sales Revenue *also called Reserves 800,000 Required: Prepare, in good form, the Shareholders' Equity section of the balance sheet at December 31, 2018, after the books are closed. Include a three-line title