Frition 1 The following accounts appear in the ledger of Bradley, Inc. after the books are closed at December 31, 2020. Common Stock, \$1 par value, 800,000 shares authorized, 550,000 shares issued $550000 Common Stock Dividends Distributable 80.000 Paid-in Capital in Excess of Par Value - Commos Stock 950,000 Prelerrod Stock, $100 par value, 8%,10,000 shares authorized; 4,000 shares issued 400,000 Relained Eamings 680,000 Treasury Stock (10,000 common shares) 40,000 Paid-in Capital in Bxcess of Par Value-Preferred Stock 75,000 Instructions Prepare the stockholders' equity section at December 31, 2020, assuming that part of retained earnings is restricted for plant expansion in the amount of $200,000