The following accounts appear in the ledger of Ozabal Inc. after the books are closed at December 31, 2012:

Instructions
Prepare the shareholders' equity section of Ozabal's statement of financial position, assuming $100,000 of retained earnings is restricted for a plant expansion.

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Accumulated other comprehensive loss Common shares (no par value, unlimited number of shares authorized, 250,000 shares issued) Common stock dividends distributable Contributed capital-reacquisition of common shares Preferred shares ($1.25 noncumulative, no par value, 100,000 shares authorized, 10,000 shares issued) Retained earnings S 50,000 500,000 50,000 25,000 250,000 900,000 н hal.is