Current Attempt in Progress The following accounts appear in the ledger of Sheridan Company after the books are closed at December 31, 2022: Common Stock, no par, $1 stated value, 405,000 shares authorized; 290,000 shares issued Common Stock Dividends Distributable $ 290,000 26,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,130,000 Preferred Stock, $5 par value, 8%, 45,000 shares authorized; 26,400 shares issued 132,000 Retained Earnings 825,000 Treasury Stock (12,900 common shares) 94,170 Paid-in Capital in Excess of Par-Preferred Stock 347,000 Prepare the stockholders' equity section at December 31, 2022, assuming retained earnings is restricted for plant expansion in the amount of $113,000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information.)