The following accounts appear in the ledger of Walla Walla Inc. after the books are closed at December 31, 2018: Accumulated other comprehensive loss Common shares (unlimited number of shares authorized, 242,000 shares issued) Stock dividends distributable Contributed surplus Preferred shares ($1.25 noncumulative, 95,000 shares authorized, 9,100 shares issued) Retained earnings (of which $95,000 is restricted for a plant expansion) $49,000 484,000 48,400 24.200 227,500 955,000 Prepare the shareholders' equity section of Walla Walla'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 e.g. -45 or parentheses e.g. (45).) WALLAWALLA INC. Statement of Financial Position (Partial) December 31, 2018 Shareholders' Equity Contributed Capital Share Capital Common Shares Common Shares Stock Dividends Distributable Contributed Surplus $