Current Attempt in Progress

The following accounts appear in the ledger of Pina Colada Corp. after the books are closed at December $31,2022$ :

Common Stock, no par, $$1$ stated value, $390,000$ shares authorized; $320,000$ shares issued $$320,000$

Common Stock Dividends Distributable

$30,000$

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

$1,290,000$

Preferred Stock, $$5$ par value, $8\%,40,000$ shares authorized; $26,700$ shares issued

$133,500$

Retained Earnings

$845,000$

Treasury Stock common shares$)$

$76,680$

Paid$-$in Capital in Excess of Par$-$Preferred Stock

$349,000$

Prepare the stockholders' equity section at December $31,2022,$ assuming retained earnings is restricted for plant expansion i amount of $$118,000.$ For capital stock first enter the preferred stock details. $($Enter account name only and do not provide descriptive information.$)$

Pina Colada Corp.

Balance Sheet $($Partial$)$

For the Year Ended December $31,2022$Ll