The following accounts appear in the ledger of Laramie Inc. after the books are closed at December 31, 2018: Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 262,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares ($1.25 noncumulative, 106,000 shares authorized, 9,900 shares issued) 247,500 Retained earnings (of which $106,000 is restricted for a plant expansion) $50,000 524,000 52,400 26,200 814,000 Prepare the shareholders' equity section of Laramie'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).)