From the Following Alphabetical List of Selected Accounts Taken from the General

From the following alphabetical list of selected accounts taken from the general ledger of Dorlin Corporation as of December 31,2014,select the accounts that are part of shareholders' equity.Then prepare the shareholders' equity section of the balance sheet on December 31,2014.
$$\begin{array} { l l } \text { Accounts receivable } & 50,000 \\\text { Cash dividends payable } & 20,000 \\\text { Common shares, 20,000 shares outstanding } & 550,000 \\\text { Inventory } & 75,000 \\\text { Note payable } & 25,000 \\\text { Notes receivable } & 20,000\end{array}$$ Preferred shares,$10 cumulative,
1,000 shares outstanding $\quad$$\quad$ 250,000
Retained earnings $\quad$$\quad$$\quad$$\quad$ 250,000
Unearned revenue $\quad$$\quad$$\quad$$\quad$ 15,000