The following accounts appear in the ledger of Kennel Inc. after the books are closed on December 31, 2021:

Accumulated other comprehensive income		$51,410
Common shares (unlimited number of shares authorized, 265,000 shares issued)		795,000
Stock dividends distributable		95,400
Contributed surplus		64,660
Preferred shares ($1.4 noncumulative, 106,000 shares authorized, 10,600 shares issued)		265,000
Retained earnings (of which $530,400 is restricted for a plant expansion)		1,420,400

Prepare the shareholders’ equity section of Kennel’s statement of financial position, including any required note disclosure.