Dirk SA reported the following balances at December 31, 2024: share capital—ordinary

€500,000, share premium—ordinary €100,000, and retained earnings €250,000. During 2025, the following transactions affected equity.

1. Issued preference shares with a par value of €125,000 for €200,000.

2. Purchased treasury shares (ordinary) for €40,000.

3. Earned net income of €180,000.

4. Declared and paid cash dividends of €56,000.

Instructions Prepare the equity section of Dirk SA’s December 31, 2025, statement of financial position.