The following accounts appear in the ledger of Tiger Ltd. after the books are closed at December 31 (¥ in thousands).

Instructions Prepare the equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of ¥100,000.

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Share Capital Ordinary, no par, 1 stated value, 400,000 shares authorized; 300,000 shares issued Ordinary Share Dividends Distributable Share Premium-Ordinary Share Capital Preference, 5 par value, 8%, 40,000 shares authorized; 30,000 shares issued Retained Earnings Treasury Shares-Ordinary (10,000 shares) Share Premium-Preference 300,000 30,000 1,200,000 150,000 800,000 74,000 344,000