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

Common Stock, no par, $3 stated value, 404,000 shares authorized; 306,000 shares issued		$ 918,000
Common Stock Dividends Distributable		27,000
Paid-in Capital in Excess of Stated ValueCommon Stock		110,000
Preferred Stock, $6 par value, 8%, 45,000 shares authorized; 27,500 shares issued		165,000
Retained Earnings		811,000
Treasury Stock (14,000 common shares)		109,200
Paid-in Capital in Excess of ParPreferred Stock		350,000

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