The following accounts appear in the ledger of Cinrich Inc. after the books are closed at December 31, 2021: Accumulated other comprehensive income Common shares (unlimited number of shares authorized, 230,000 shares issued) $44,620 690,000 Stock dividends distributable 82,800 Contributed surplus 56,120 230,000 Preferred shares ($1.4 noncumulative, 92,000 shares authorized, 9,200 shares issued) Retained earnings (of which $342,800 is restricted for a plant expansion) 1,232,800 Prepare the shareholders' equity section of Cinrich's statement of financial position, including anyrequired note disc account name only and do not provide descriptive information. Enter negative amounts using either a negative sign preceding -45 or parentheses eg. (45).) Prepare the shareholders' equity section of Cinrich's statement of financial position, including anyrequired note disclosure. (E account name only and do not provide descriptive Information. Enter negative amounts using either a negative sign preceding the numb -45 or parentheses es. (451) CINRICH INC. Statement of Financial Position (Partial) $ $ 100.00 Weighted average number of common shares 443 413 395 (a) Calculate the (1) payout, (2) dividend yield (3) basic earnings per share, and (4) return on common shareholders' equity ratios for the common shareholders for 2018 and 2017. (Round basic earnings per share to 2 decimal places, eg. 5.24. Round payout ratio, dividend yleld and return on common shareholders' equity to 1 decimal place. es. 5.2%) 2018 2017 (1) Payout ratio % (2) Dividend yield (3) Basic earnings per share $ (4) % % Return on common shareholders' equity