From the following alphabetical list of selected accounts taken from the general ledger of AEC Corporation as of December 31, 2021, select the accounts that are part of shareholders' equity. Then prepare the shareholders' equity section of the balance sheet on December 31, 2021. Common shares, 10,000 shares issued and outstanding $500,000 Preferred shares, SS cumulative,2,000 shares outstanding $200,000 Retained camings $100,000