Exercise 11-20 The following accounts appear in the ledger of Blossom Company after the books are closed at December 31, 2020 $ 598,000 Common Stock, no par, $2 stated value, 381,000 shares authorized; 299,000 shares issued 33,000 Common Stock Dividends Distributable 1,130,000 Paid-in Capital in Excess of Stated Value-Common Stock 132,500 Preferred Stock, $5 par value, 8%, 40,000 shares authorized; 26,500 shares issued 784,000 Retained Earnings Treasury Stock (11,200 common shares) Paid-in Capital in Excess of Par-Preferred Stock 80,640 349,000 25,500 Accumulated Other Comprehensive Loss Prepare the stockholders' equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $109,000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information.) Blossom Company Balance Sheet (Partial)