er The following accounts appear in the ledger of Windsor, Inc. after the books are closed at December 31, 2017. Common Stock (no-par, $2 stated value, 425,000 shares authorized, 297,000 shares issued) $594,000 Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 7%, 39,400 shares authorized, 15,900 shares issued) Retained Earnings Treasury Stock (8,550 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss 795,000 971,000 68,500 33,600 30,300 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. (Em information.) INC