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, 393,000 shares authorized; 282,000 shares issued 846,000 Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $6 par value, 896, 36,000 shares authorized: 25,500 shares issued Retained Earnings Treasury Stock (11,500 common shares) Paid-in Capital in Excess of Par Preferred Stock 29,000 130,000 153,000 814,000 89,700 350,000 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.) HORNER INC Balance Sheet (Partial) December 31, 20XX Stockholders' Equity Paid-in Capital Additional Paid-in Capital Common Stock 846000 Common Stock Dividen 29000