The following accounts appear in the ledger of Vermillion Inc. after the books are closed at December 31, 2021: Accumulated other comprehensive income Common shares (unlimited number of shares authorized, 300,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares (\$1.4 noncumulative, 120,000 shares authorized, 12,000 shares issued) Retained earnings (of which $718,000 is restricted for a plant expansion) $58,200 900,000 108,000 73,200 300,000 1,608,000 preceding the number e.g. -45 or parentheses e.g. (45).) VERMILLION INC. Statement of Financial Position (Partial) $ $ $ $