The following accounts appear in the ledger of Ozabal Inc. after the books are closed at December 31, 2015 Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 250,900 shares issued) Stock dividends distributable Additional contributed capital Preferred shares ($1.25 noncumulative, 109,100 shares authorized, 10,580 shares issued) Retained earnings (of which $109,100 is restricted for a plant expansion) $48,580 501,800 49,440 25,870 264,500 882,900 Prepare the shareholders' equity section of Ozabal's statement of financial position. (Enter account name only and do not provide descriptive information. Enter negative amounts using either a negative preceding the number e.g.-45 or parentheses e.g. (45).) OZABAL INC. Statement of Financial Position (Partial) December 31, 2015