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The following accounts appear in the ledger of Horner Inc., after the books are closed at December 31. Prepare the stockholders' equity section at December

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The following accounts appear in the ledger of Horner Inc., after the books are closed at December 31. Prepare the stockholders' equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of $100,000. (Enter account name only and do not provide descriptive information.)

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