The following accounts appear in the ledger of Ozabal Inc. aft er the books are closed at December 31, 2015:

Accumulated other comprehensive loss ..............................................................$ 50,000

Common shares (unlimited number of shares authorized,

250,000 shares issued) .....................................................................500,000

Stock dividends distributable ...............................................................50,000

Additional contributed capital ..............................................................25,000

Preferred shares ($1.25 noncumulative,

100,000 shares authorized, 10,000 shares issued) ......................................250,000

Retained earnings (of which $100,000 is restricted for a plant expansion) .........900,000

Instructions

Prepare the shareholders' equity section of Ozabal's statement of financial position, including any required note disclosure.