Exercise 11-20 The following accounts appear in the ledger of Cheyenne Corp. after the books are closed at December 31, 2019 Common Stock, no par, $2 stated value, 399,000 shares authorized; 296,000 shares issued 592,000 Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $6 par value, 896, 35,000 shares authorized: 26,700 shares issued Retained Earnings Treasury Stock (12,400 common shares) Paid-in Capital in Excess of Par-Preferred Stock Accumulated Other Comprehensive Loss 34,000 1,160,000 160,200 839,000 97,960 49,000 26,500 Prepare the stockholders' equity section at December 31, 2019, assuming retained earnings is restricted for plant expansion in the amount of $107,000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information