14 Below is the partial trial balance dated December 31, 2016, for James River Corporation. Notes Payable 35,000 Bonds Payable 150,000 Retained Earnings S 180,000 Common Stock S 100,000 Preferred Stock 50,000 Additional Paid-in capital-Common S 175,000 Additional Paid-in capital-Preferred 100,000 Premium on Bonds Payable 15,000 Accumulated other Comprehensive Income S 63,000 Cash S 58,900 Equipment S 189,000 Accumulated Depreciation 135,000 Required: Prepare the shareholder's equity portion of the balance sheet dated December 31, 2016