The following accounts appear in the ledger of Marshall Inc. after the books are closed at December 31, 2021: $50,440 Accumulated other comprehensive income Common shares (unlimited number of shares authorized 260.000 shares issued) Stock dividends distributable 790,000 93.600 63,440 Contributed surplus Preferred shares ($1.4 noncumulative, 104,000 shares authorized 10,400 shares issued) Retained earnings (of which $509,000 is restricted for a plant expansion) 260,000 1,393.600 Prepare the shareholders' equity section of Marshall'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 number eg. -45 or parenthesesc.g. (45)) MARSHALL INC. Statement of Financial Position (Partial) December 31, 2021 >