Question 5 (10 marks) Listed below are selected accounts from the general ledger of the IctNew Corporation. Auming all accounts have normal balances, prepare the shareholders' equity section of the balance sheet for the JetNew Corporation as of December 31, 2017. Heart Common shares$ 50,000 Cash 40,000 Preferred shares 100,000 Accounts receivable 35,000 Contributed surplus-repurchase of common shares 15,000 Land50,000 Equipment75,000 Retained earnings45,000 Accumulated other comprehensive income50,000 Jet New Corporation Statement of Shareholder's Equity For Year Ended December 31, 2017