he following accounts appear in the ledger of Kingbird, Inc. after the books are closed at Common Stock (no-par, $2 stated value, 402,500 shares authorized, 287,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 7%, 48.600 shares authorized. 14,200 shares issued Retained Earnings Treasury Stock (7,400 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $575,000 1,194,000 710,000 949,000 55,250 26,350 32,000 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant ex KINGBIRD, INC. Partial Balance Sheet he following accounts appear in the ledger of Kingbird, Inc. after the books are closed at Common Stock (no-par, $2 stated value, 402,500 shares authorized, 287,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 7%, 48.600 shares authorized. 14,200 shares issued Retained Earnings Treasury Stock (7,400 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $575,000 1,194,000 710,000 949,000 55,250 26,350 32,000 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant ex KINGBIRD, INC. Partial Balance Sheet