The shareholders' equity section of the balance sheet of Thomson Corporation is shown in the accompanying table: (Click the icon to view the shareholders' equity section.) The preferred shares are currently selling for $102.25 per share and the common shares are currently selling for $11.50 per share. The balance in the common shares account immediately after the declaration of a 10% common stock dividend is Shareholders' equity Contributed capital - X Preferred shares, $8, cumulative 25,000 shares authorized, 5,000 shares issued $516,000 Common shares, 100,000 shares authorized, 40,000 shares issued 320,000 Total contributed capital 836,000 Retained earnings 290,000 Total shareholders' equity $1,126,000