Exercise 11-20

The following accounts appear in the ledger of Wildhorse Co. after the books are closed at December 31, 2019:

Common Stock, no par, $1 stated value, 420,000 shares authorized; 278,000 shares issued		$ 278,000
Common Stock Dividends Distributable		28,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,230,000
Preferred Stock, $5 par value, 8%, 45,000 shares authorized; 28,600 shares issued		143,000
Retained Earnings		785,000
Treasury Stock (11,200 common shares)		87,360
Paid-in Capital in Excess of ParPreferred Stock		342,000
Accumulated Other Comprehensive Loss		29,000

Prepare the stockholders equity section at December 31, 2019, 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.)