The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31 305,000o Common Stock, no par, $1 stated value, 380,000 shares authorized; 305,000 shares issued Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $5 par value, 8%, 36,000 shares authorized; 29,000 shares issued Retained Earnings Treasury Stock (11,500 common shares) Paid-in Capital in Excess of Par-Preferred Stock 34,500 120,000 145,000 781,000 87,400 340,000 Prepare the stockholders' equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of $120,000. (Ent HORNER INC. Balance Sheet (Partial)