The following accounts appear in the ledger of Hu Inc. after the books are closed at December 31, 2017. Common Shares, no par value, 500,000 shares authorized, 400,000 shares issued S400,000 Common...

can you please prepare the shareholders equity section at december 31 2017. The retained earnings is restricted for plant expansion in the amount 200,000

Extracted text: The following accounts appear in the ledger of Hu Inc. after the books are closed at December 31, 2017. Common Shares, no par value, 500,000 shares authorized, 400,000 shares issued S400,000 Common Stock Dividends Distributable 80,000 S8 Preferred Shares, no par value, 10,000 shares authorized, 3,000 shares issued 300,000 Retained Earnings $950,000