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The following accounts appear in the ledger of Niagra Inc. after the books are closed at December 31, 2021: Common shares, 500,000 shares authorized, 400,000 shares issued $400,000 Common stock dividends distributable 80,000 $8 Preferred shares, 10,000 shares authorized, 3,000 shares issued 300,000 Retained earnings 950,000 Instructions Prepare the shareholders' equity section of the balance sheet at December 31, 2021. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)