Waterway Incorporateds shares are traded on the Toronto Stock Exchange. The company is authorized to issue 977,600 common shares and 100,000 $5 cumulative preferred shares. On June 30, 2024, there were 386,000 common shares and 18,800 preferred shares issued with the following balances: Common Shares, $1,158,000; and Preferred Shares, $977,600. The statement of retained earnings showed retained earnings of $484,000 and other accumulated comprehensive income of $755,000 at June 30, 2024. The dividend on the preferred shares was two years in arrears. Prepare Waterways June 30, 2024 shareholders equity section of the statement of financial position. (Enter account name only and do not provide descriptive information.)