On January 1, 2018, Golden Corporation had 82,000 common shares, recorded at $589,000, and retained earnings of $1264,000. During the year, the following transactions occurred: Aug. 21 Apr. 2 Issued 5,400 common shares at $20 per share. June 15 Declared a cash dividend of $0.25 per share to common shareholders of record on June 30, payable on July 10. Declared a 5% stock dividend to common shareholders of record on September 5, distributable on September 20. The shares were trading for $22 a share on August 21, $24 on September 5, and $27 on September 20. Nov. 1 Issued 2,900 common shares at $26 per share. Dec. 20 Declared a cash dividend of $0.30 per share to common shareholders of record on December 31, payable on January 10. Exercise 11-9 The following accounts appear in the lodger of Granger Inc, after the books are closed at December 31, 2018: Accumulated other comprehensive loss $49,000 Common shares (urvlimited number of shares authorized, 242,000 shares issued) 484,000 Stock dividends distributable 48,400 Contributed surplus 24,200 Preferred shares ($1.25 noncumulative, 95,000 shares authorized, 9,100 shares issued) 227,500 Retained earrings (of which $95,000 is restricted for a plant expansion) 955,000 Prepare the shareholders' equity section of Granger's statement of financial position. (Enter account name only and do not provide descriptive information Informative amounts using either a negative sign preceding the number e.g.-15 or parentheses e.g. (45).)