Casey Manufacturing, Co. has the following selected account balances at June 30, 2014.
Common Shares, unlimited
number of shares authorized,
100,000 shares issued and outstanding ........... $100,000
Accumulated Depreciation, Machinery and Equipment ...... 62,000
Retained Earnings ...................... 110,000
Inventory ......................... $112,000
Machinery and Equipment ................. l09,000
Preferred Shares, 5%,
20,000 shares authorized,
5,000 shares issued and outstanding .............. 190,000
Cost of Goods Sold ................... 81,000
Requirement
Prepare the shareholders' equity section of the company's balance sheet.