The following table presents the long-term debt and shareholders’ equity of Tumbler SA one year ago:

During the past year, Tumbler issued 20 million shares at a total price of €52 million, and issued €16 million in new long-term debt. The company generated €14 million in net income and paid €8 million in dividends. Construct the current statement of financial position reflecting the changes that occurred at Tumbler during the year.

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Long-term debt Preference shares Ordinary shares (1 par value) Capital surplus Accumulated retained earnings () 60,000,000 18,000,000 25,000,000 49,000,000 89,000,000