The following accounts appear in the ledger of Dynatech Inc. after the books are closed at December 31, 2018: $45,000 510,000 51,000 25,500 240,000 961,000 Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 255,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares ($1.25 noncumulative, 97,000 shares authorized, 9,600 shares issued) Retained earnings (of which $97,000 is restricted for a plant expansion) Prepare the shareholders' equity section of Dynatech's statement of financial position. (Enter account name only and do not provide descriptive information. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) DYNATECH INC. Statement of Financial Position (Partial)