The following accounts appear in the ledger of Marshall Inc. after the books are closed at December 31, 2018:

Accumulated other comprehensive loss		$45,000
Common shares (unlimited number of shares authorized, 242,000 shares issued)		484,000
Stock dividends distributable		48,400
Contributed surplus		24,200
Preferred shares ($1.25 noncumulative, 99,000 shares authorized, 9,700 shares issued)		242,500
Retained earnings (of which $99,000 is restricted for a plant expansion)		885,000

Prepare the shareholders equity section of Marshalls 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).)

MARSHALL INC. Statement of Financial Position (Partial)