Exercise 11-10 The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at December 31, 2017 Common Stock (no-par, $2 stated value, 403,500 shares authorized, 247,500 shares issued Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($55 par value, 7%, 46,400 shares authorized, 16,700 shares issued) Retained Earnings Treasury Stock (7,550 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss 495,000 1,308,000 918,500 948,000 60,700 33,700 33,300 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.)