The following accounts appear in the ledger of Blue Spruce Corp. after the books are closed at December 31, 2020. Common Stock, no par, $1 stated value. 390.000 shares authorized: 290,000 shares issued $ 290,000 Common Stock Dividends Distributable 32,000 Paid-in Capital in Excess of Stated Value-Common Stock 1.140,000 Preferred Stock $5 par value, 8%. 39,000 shares authorized: 26,100 shares issued 130,500 Retained Earnings 850,000 Treasury Stock (12,100 common shares) 89,540 Paid-in Capital in Excess of Par-Preferred Stock 346,000 Accumulated Other Comprehensive Loss 29,500 Prepare the stockholders' equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $100,000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive Information) Blue Spruce Corp. Balance Sheet (Partial) > > Blue Spruce Corp. Balance Sheet (Partial) For the Year Ended December 31, 2020 December 31, 2020 For the Quarter Ended December 31, 2020 $ $