Current Attempt in Progress The following accounts appear in the ledger of Kingbird, Inc after the books are closed at December 31, 2022. Common Stock (no-par. $2 stated value, 403,500 shares authorized, 247,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($55 par value, 7%, 46,400 shares authorized, 16,700 shares issued) Retained Earnings Treasury Stock (7,550 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $495.000 1,308,000 918,500 948.000 60,700 33.700 33,300 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion (Enter account name only and do not provide descriptive information.) KINGBIRD, INC. Partial Balance Sheet $