Current Attempt in Progress The following accounts appear in the ledger of Concord Corporation, after the books are closed at December 31, 2020. Common Stock, $1 par value, 890,000 shares authorized, 560,000 shares issued $560,000 Common Stock Dividends Distributable 84,000 Paid-in Capital in Excess of Par Value-Common Stock 973,000 Preferred Stock, $100 par value, 9%, 12,000 shares authorized; 5,200 shares issued 520,000 Retained Earnings 730,000 Treasury Stock (10,000 common shares) 41,000 Paid-in Capital in Excess of Par Value-Preferred Stock 70,000 Prepare the stockholders' equity section at December 31, 2020, assuming that part of retained earnings is restricted for plant expansion in the amount of $220,000. Prepare the stockholders' equity section at December 31, 2020, assuming that part of retained earnings is restricted for plant expansion in the amount of $220,000. CONCORD CORPORATION Balance Sheet (Partial) $