Yeager Corporation was organized in January 2022. During 2022, Yeager engaged in the following shareholders' equity activities: a. Secured approval for a corporate charter that authorizes Yeager to sell 500,000, no par common shares and 40,000, $100 stated value preferred shares. b. Issued 60,000 of the common shares for $16 per share. C. Issued 2,000 of the preferred shares for $102 per share. d. Repurchased and cancelled 550 of the common shares at a cost of $113 each. e. Earned net income of $62,150. f. Paid dividends of $6,000. Required: Prepare the shareholders' equity portion of Yeager's statement of financial position as at December 31, 2022. Yeager Corporation Statement of Financial Position (Partial) December 31, 2022 Shareholders' Equity Preferred shares, $100 stated value, 20,000 shares authorized, 2,000 shares issued and outstanding Common shares, no par, 500,000 shares authorized, 60,000 shares issued and 59,450 outstanding Contributed surplus: Preferred shares Total share capital Retained earnings X Total shareholders' equity 200.000 X