Current Attempt in Progress The following accounts appear in the ledger of Sheffield Corp. after the books are closed at December 31, 2020. Common Stock, no par, $3 stated value, 387,000 shares authorized; 275,000 shares issued $825,000 Common Stock Dividends Distributable 31,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,300,000 Preferred Stock, $6 par value, 8%, 35,000 shares authorized; 26,700 shares issued 160,200 Retained Earnings 839,000 Treasury Stock (10,200 common shares) 81,600 Paid-in Capital in Excess of Par-Preferred Stock 340,000 Accumulated Other Comprehensive Loss 31,500 Prepare the stockholders' equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $116,000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information.) Sheffield Corp. Balance Sheet (Partial) For the Year Ended December 31, 2020 $ $ $