The following accounts appear in the ledger of Sheridan Ltd. after the books are closed at December 31 ( in thousands). Share Capital-Ordinary, no par, 1 stated value, 400,000 shares authorized; 345,000 shares issued 345,000 Ordinary Share Dividends Distributable 34,500 Share Premium-Ordinary 1,240,000 Share Capital-Preference, 5 par value, 8%, 40,000 shares authorized; 31,300 shares issued 156,500 Retained Earnings Treasury Shares-Ordinary (10,000 shares) Share Premium-Preference 870,000 75,400 340,000 Prepare the equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of 100,000. (Enter account name only and do not provide descriptive information.) SHERIDAN LTD. Statement of Financial Position (Partial)