The following accounts appear in the ledger of Greencastle Inc. after the books are closed at December 31, 2021. Accumulated other comprehensive income Common shares (unlimited number of shares authorized, 200,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares ($1.4 noncumulative, 80,000 shares authorized 8,000 shares issued) Retained earnings (of which $182,000 is restricted for a plant expansion) $38,800 600,000 72,000 48.800 200,000 1,072,000 Prepare the shareholders' equity section of Greencastle's statement of financial position, including anyrequired note disclosure. (Enter account name only and do not provide descriptive information. Enter negative amounts using either a negative sign preceding the numbereg.-45 or parentheses eg.(45)) GREENCASTLE INC. Statement of Financial Position (Partial) > > $ $ >