Exercise 11-20 The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31 Common Stock, no par, $1 stated value, 401,300 shares authorized; 296,600 shares issued Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $6 par value, 8%, 39,650 shares authorized; 25,940 shares issued Retained Earnings Treasury Stock (10,600 common shares) Paid-in Capital in Excess of Par-Preferred Stock $296,600 34,970 1,153,100 155,640 812,000 78,440 348,340 Prepare the stockholders' equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of $104,060. only and do not provide descriptive information.) HORNER INC. Balance Sheet (Partial) December 31, 20xx