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

Accumulated other comprehensive loss		$48,000
Common shares (unlimited number of shares authorized, 267,000 shares issued)		534,000
Stock dividends distributable		53,400
Contributed surplus		26,700
Preferred shares ($1.25 noncumulative, 95,000 shares authorized, 9,800 shares issued)		245,000
Retained earnings (of which $95,000 is restricted for a plant expansion)		913,000

Prepare the shareholders equity section of Ridgewoods 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).)

RIDGEWOOD INC. Statement of Financial Position (Partial)