Wildhorse Corporation's charter authorized 1 million $10 par value common shares, and 400,000 4% cumulative and non-participating preferred shares. with a par value of $ 100 per share. The corporation made the following share transactions through December 31. 2023: 270,000 common shares were issued for $3.24 million and 12,000 preferred shares were issued for machinery valued at $ 1,658,000. Subscriptions for 1 1,700 common shares have been taken, and 35% of the subscription price of $ 15 per share has been collected. The shares will be issued when the subscription price is collected in full. In addition, 9000 common shares have been repurchased for $14 and retired. The retained earnings balance is $170000 before condisering the transactions above. Prepare the sharehoulders' equity section of the SFP in a good form.