The following accounts appear in the ledger of Ridgewood Inc. after the books are closed at December 31,2018 Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 267,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares ($ 1.25 noncumulative, 95,000 shares authorized, 9,800 shares issued Retained earnings (of which $95,000 is restricted for a plant expansion) $48,000 534,000 53,400 26,700 245,000 913,000 Prepare the shareholders equity section of Ridgewood'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 es -45 or parentheseses(45) RIDGEWOOD INC. Statement of Financial Position (Partial)