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:
Unconscious Level
A part of the mind that influences actions and feelings without one's awareness, as theorized in psychoanalytic psychology.
Psychological Maladjustment
A state of being poorly or inadequately adjusted to environmental demands, often leading to distress or dysfunction.
Less Realistic
Describes an approach or expectation that might not accurately reflect actual circumstances or possibilities.
Appraisal of Coping Resources
The evaluation of the resources and strategies an individual has available to manage stress and challenges.
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