Byrne Corporation had the following accounts at January 1, 2021: 
During the year, the company paid the preferred dividend and paid a $ 1.50 dividend to the common shareholders. The company had profit of $ 333,000.
Instructions
Prepare the shareholders' equity section of the balance sheet at December 31, 2021.
Definitions:
Distance Formula
An equation used to determine the distance between two points in a coordinate plane, derived from the Pythagorean theorem.
Collinear
Refers to points lying on the same straight line.
Perimeter
The total distance around the edge of a two-dimensional shape.
Vertices
The corners or points where two or more edges meet in a geometric shape.
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