The following accounts appear in the ledger of Granger Inc. after the books are closed at December 31, 2018: Accumulated other comprehensive loss $50,000 Common shares (unlimited number of shares authorized, 239,000 shares issued) 478,000 Stock dividends distributable 47,800 Contributed surplus 23,900 225,000 Preferred shares ($1.25 noncumulative, 110,000 shares authorized, 9,000 shares issued) Retained earnings (of which $110,000 is restricted for a plant expansion) 988,000 Prepare the shareholders' equity section of Granger'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).)