Exercise 11-20 The following accounts appear in the ledger of Skysong, Inc. after the books are closed at December 31, 2020. Common Stock, no par, $3 stated value, 375,000 shares authorized; 314,000 shares issued $942,000 Common Stock Dividends Distributable 25,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,290.000 Preferred Stack, $6 par value, 35, 39,000 shares authorized; 25,900 shares issued 155,400 Ratained Famings 781.no Treasury Stock (11,500 common shares) 69,500 Paid-in Capital in Excess of Par-Preferred Stock 343,000 Accumulated Other Comprehensive Loss 25,500 Prepare the stockholders' equity section at December 31, 2020, assuming retained carnings is restricted for plant expansion in the amount of $110,000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information.) Skysong, Inc. Balance Sheet (Partial) 4 4 +