The following accounts appear in the ledger of Granger Inc. after the books are closed at December 31, 2018: Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 272,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares ($1.25 noncumulative, 90,000 shares authorized, 9,700 shares issued) Retained earnings (of which $90,000 is restricted for a plant expansion) $47,000 544,000 54,100 27,200 242,500 890,000 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).) GRANGER INC. Statement of Financial Position (Partial) $ s S