Exercise 11-9 The following accounts appear in the ledger of Ozabal Inc. after the books are closed at December 31, 2015: Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 252,400 shares issued) Stock dividends distributable Additional contributed capital Preferred shares ($1.25 noncumulative, 114,300 shares authorized, 10,050 shares issued) Retained earnings (of which $114,300 is restricted for a plant expansion) $48,790 504,800 49,620 24,320 251,250 898,600