The following accounts appear in the ledger of Niagra Inc. after the books are closed at December 31, 2021: 
Instructions
Prepare the shareholders' equity section of the balance sheet at December 31, 2021.
Definitions:
Sampling Interval
The standard distance or time between samples when sampling a population.
Systematic Sampling
A method of sampling where every nth item in the target population is selected systematically for inclusion in the sample.
Standard Error
A statistical term that describes the standard deviation of the sampling distribution of a statistic, commonly used to measure the accuracy of sample means.
Snowball Sampling
A sampling technique where current study participants recruit future participants from among their acquaintances.
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