The following accounts appear in the ledger of Bradley, Inc., after the books are closed at December 31, 2017.

Common Stock, $1 par value, 800,000 shares authorized, 550,000 shares issued	$550,000
Common Stock Dividends Distributable	80,000
Paid-in Capital in Excess of Par ValueCommon Stock	950,000
Preferred Stock, $100 par value, 8%, 10,000 shares authorized; 4,000 shares issued	400,000
Retained Earnings	680,000
Treasury Stock (10,000 common shares)	40,000
Paid-in Capital in Excess of Par ValuePreferred Stock	75,000

Prepare the stockholders equity section at December 31, 2017, assuming that part of retained earnings is restricted for plant expansion in the amount of $200,000.

Note: Retained earnings is restricted in the amount of $ for plant expansion.