The shareholders' equity portion of the balance sheet of Sessel's Department Stores, Inc., a large regional specialty retailer, is as follows:

Disclosures elsewhere in Sessel's annual report revealed the following changes in shareholders' equity accounts for 2019, 2018, 2017:
2019:
1. The only changes in retained earnings during 2019 were preferred dividends on preferred stock of $3,388,000 and net income.
2. The preferred stock is convertible. During the year, 6,592 shares were issued. All shares were converted into 320,000 shares of common stock. No gain or loss was recorded on the conversion.
3. Common shares were issued in a public offering and upon the exercise of stock options. On the statement of shareholders' equity, Sessel's reports these two items on a single line entitled: "Issuance of shares." 2018:
1. Net income: $12,126,000.
2. Issuance of common stock: 5,580,000 shares at $112,706,000.
2017:
1. Net income: $13,494,000.
2. Issuance of common stock: 120,000 shares at $826,000.
Required:
From these disclosures, prepare comparative statements of shareholders' equity for 2019, 2018, and 2017.

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SESSEL'S DEPARTMENT STORES, INC. Comparative Balance Sheets Shareholders' Equity Section $ in thousands, except per share amounts) Shareholders' Equity Preferred stock-$1 par value; 20,000 total shares Dec. 31, 2019Dec. 31, 2018 authorized, Series A-600 shares authorized, issued, and outstanding, $57,700 $50 per share liquidation preference Series B-33 shares authorized, no shares outstanding Common stock-$0.10 par; 200,000 shares authorized, 19,940 and 18,580 shares issued and outstanding at Dec. 31, 2019, and Dec. 31, 2018, respectively 1,994 227,992 73,666 361,352 1,858 201.430 44,798 $248,086 Additional paid-in capital Retained income Total shareholders' equity