the following accounts appear in the ledger of Horner Inc. After the

14-11 The following accounts appear in the ledger of Homer Inc. after the books are closed at December 31 Common Stock, no par, $2 stated value, 392,000 shares authorized Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, s6 par value, 8%, 37,000 shares authorized; 29,000 shares issued ; 318,000 shares issued s 636,000 35,000 130,000 174,000 hedr : Treasury Stock (10,000 common shares) 7,000 Prepare the equity section at December 31, assuming retained earnings is restricted for pliant expansion in the amount of $100,000. (Enter account name only and do not provide