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Paid-in Capital Capital Retained Account Stock Additional Earnings Other E11.20 (LO4), AP The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31, 2022. Common Stock, no par, $1 stated value, 400,000 shares authorized; 300,000 shares issued $ 300,000 Common Stock Dividends Distributable 30,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,200,000 Preferred Stock, $5 par value, 8%, 40,000 shares authorized; 30,000 shares issued 150,000 Retained Earnings 800,000 Treasury Stock (10,000 common shares) 74,000 Paid-in Capital in Excess of Par-Preferred Stock 344,000 Instructions Prepare the stockholders' equity section at December 31, 2022, assuming retained earnings is restricted for plant expansion in the amount of $100,000 (use Note R). E1121/A