View Policies Current Attempt in Progress The following accounts appear in the ledger of Sheridan Inc. after the books are closed at December 31, 2024: Accumulated other comprehensive income $44,620 Common shares (unlimited number of shares authorized, 230,000 shares issued) 690.000 Stock dividends distributable 82.800 Contributed surplus 56.120 Preferred shares ($1.40 noncumulative, 92,000 shares authorized. 9.200 shares issued) 230.000 Retained earnings (of which $342,800 is restricted for a plant expansion) 1.232,800 Prepare the shareholders' equity section of Sheridan's statement of financial position. Common Shares SHERIDAN INC. Statement of Financial Position (Partial) December 31, 2024