wiley.com/ws/v2/csessment player indexaunched-374024 Assignment 10-Chapter 11 Question 4 of 6 < < > View Policies Current Attempt in Progress The following accounts appear in the ledger of Roger Inc. after the books are closed at December 31.2021 Accumulated other comprehensive income 550,440 Common shares (unlimited number of shares authorized. 260.000 shares) 780.000 Stock dividends distributable 92400 Contributed surplu 63,440 Preferred shares ($1.4 noncumulative 104,000 shares authorized, 10.400 shares issued 260,000 Retained earnings tof which $503.600 is restricted for a plant 1393,600 -/10 Prepare the shareholders' equity section of Roger's statement of financial position including anvenire account name only and do not provide descriptive information Enter negative amounts uning either a negative sign preceding the neres 45 or porentheses (45)) OL DELL