very very urgent

Coral Sands Inc. is a private company that follows ASPE. It is authorized to issue an unlimited number of both common and $8.00 cumulative preferred shares. On December 31, 2021 there were 11,000 common and 5,000 preferred shares issued with the following balances: Common Shares, $110,000; and Preferred Shares, $125,000. The statement of retained earnings showed retained earnings of $244,000 at December 31, 2021. Required: Prepare the shareholders' equity section of the balance sheet on December 31, 2021