CES Exercise 11-10 The following accounts appear in the ledger of Polzin Inc. after the books are closed at December 31, 2014. Common Stock (no-par, $2 stated value, 405,300 shares authorized, 260,300 shares issued) 520,600 Paid-in Capital in Excess of Stated Value-Common Stock Preferred stock ($53 par value, 996, 48,380 shares authorized, 13,810 shares issued) Retained Earnings Treasury Stock (8,090 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock 1,219,000 731,930 932,400 56,630 24,310 dy Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. POLZIN INC. Partial Balance Sheet December 31, 2014