The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31. Common Stock, no par, $2 stated value, 392,000 shares authorized; 305,000 shares issued $ 610,000 Common Stock Dividends Distributable 28,000 Paid-in Capital in Excess of Stated ValueCommon Stock 130,000 Preferred Stock, $5 par value, 8%, 35,000 shares authorized; 28,000 shares issued 140,000 Retained Earnings 812,000 Treasury Stock (10,500 common shares) 75,600 Paid-in Capital in Excess of ParPreferred Stock 340,000

Prepare the stockholders equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of $110,000.

(Enter account name only and do not provide descriptive information.) HORNER INC. Balance Sheet (Partial) $ $ : $