The following accounts appear in the ledger of Crane Inc. after the books are closed at December 31, 2024: Accumulated other comprehensive income $50,440 Common shares (unlimited number of shares authorized, 260,000 shares issued) 780,000 Stock dividends distributable 93,600 Contributed surplus 63,440 Preferred shares ($1.40 noncumulative, 104,000 shares authorized, 10,400 shares issued) 260,000 Retained earnings (of which $503,600 is restricted for a plant expansion) 1,393,600 Prepare the shareholders' equity section of Crane's statement of financial position. > >> >>> CRANE INC. Statement of Financial Position (Partial) > > GA $ +A $