From the following list of selected accounts for X-cell Inc., identify the equity accounts. Use “CC”

From the following list of selected accounts for X-cell Inc., identify the equity accounts. Use “CC” for contributed capital, “RE” for retained earnings, and “X” if not an equity account. • Cash • Common shares • Common dividend payable • Deficit • Preferred shares • Retained earnings • Preferred dividend payable • Preferred shares, $5 non-cumulative

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