Exercise 11-20 The following accounts appear in the ledger of Homer Inc. after the books are dosed at December 31 Common Stock, no par, $1 stated value, 392,000 shares authorized; 283,000 shares issued $ 283,000 Common Stock Dividends Distributable 26,500 Paid-in Capital in Excess of Stated value-Common Stock Preferred Stock, $ par value, 8%, 38,shares authorized: 30,000 shares issued 150,000 Retained Earnings 806,000 Treasury Stock (13,000 common shares) 93,600 Paid-in Capital in Excess of Par-Preferred Stock 350,000 120,000 Prepare the stockholders' equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of $120,000. (Enter account name only and do not provide descriptive information.) HORNER INC. Balance Sheet (Partial) December 31, 2000X PULL SCREEN PRINTER VERSION BACK NEX Prepare the stockholders' equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of $120,000. (Enter account name only and do not provide descriptive Information.) MORNER INC. Balance Sheet (Partial) December 31, 20XX