From the following alphabetical list of selected accounts taken from the general ledger of Denniston Corporation as of December 31, 2020, select the accounts that are part of shareholders' equity. Then prepare the shareholders' equity section of the balance sheet on December 31, 2020. Accounts receivable 20,000 Cash dividends payable 35,000 Common shares, 20,000 shares outstanding 600,000 Inventory 60.000 Note payable 35.000 Notes receivable 20,000 Preferred shares, $10 cumulative, 1,000 shares outstanding 350.000 Retained earnings 300,000 Unearned revenue 14.000