The following accounts appear in the ledger of Niagra Inc. after the books are closed at December 31, 2014: 
Instructions
Prepare the shareholders' equity section of the balance sheet at December 31, 2014.
Definitions:
Minor Term
The term in a syllogism that is the subject of the conclusion.
Syllogism
a form of deductive reasoning consisting of a major premise, a minor premise, and a conclusion logically drawn from them.
Chemical Compound
A substance consisting of two or more different elements bonded together in a fixed proportion.
Mood
The order of the standard forms that make up the premises and conclusion of a categorical syllogism.
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