The following accounts appear in the ledger of Marshall Inc. after the books are closed...

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Accounting

The following accounts appear in the ledger of Marshall Inc. after the books are closed at December 31, 2018:

Accumulated other comprehensive loss $45,000
Common shares (unlimited number of shares authorized, 242,000 shares issued) 484,000
Stock dividends distributable 48,400
Contributed surplus 24,200
Preferred shares ($1.25 noncumulative, 99,000 shares authorized, 9,700 shares issued) 242,500
Retained earnings (of which $99,000 is restricted for a plant expansion) 885,000

Prepare the shareholders equity section of Marshalls statement of financial position. (Enter account name only and do not provide descriptive information. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

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MARSHALL INC. Statement of Financial Position (Partial)

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