Exercise 11-9 The following accounts appear in the ledger of Sweetwater Inc. after the books are closed at December 31, 2018: Accumulated other comprehensive loss $50,000 Common shares (unlimited number of shares authorized, 266,000 shares issued) 532,000 Stock dividends distributable 53,200 Contributed surplus 26,600 Preferred shares ($1.25 noncumulative, 90,000 shares authorized, 10,700 shares issued) 267,500 Retained earnings (of which $90,000 is restricted for a plant expansion) 958,000 Prepare the shareholders' equity section of Sweetwater's 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).) SWEETWATER INC. Statement of Financial Position (Partial) Accumulated Other Comprehensive Loss Common Shares Contributed Capital Contributed Surplus Preferred Shares Retained Earnings Share Capital Shareholders' Equity Stock Dividends Distributable Total Contributed Capital Total Share Capital Total Shareholders' Equity > SWEETWATER INC. Statement of Financial Position (Partial) TA