Current Attempt in Progress The following accounts appear in the ledger of Marin Inc. after the books are closed at December 31, 2017. Common Stock (no-par, $2 stated value, 406,500 shares authorized, 275,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock $551,000 1,111,000 Preferred Stock ($55 par value, 8%, 48,500 shares authorized, 14,100 shares issued) 775,500 941,000 64,450 25,950 34,100 Retained Earnings Treasury Stock (7,250 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss 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.) MARIN INC. Partial Balance Sheet