The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31, 2019 Common Stock no par, 51 stated value. 400.000 shares authorized: 300.000 shares issued $300.000 Common Stock Dividends Distributable 30,000 Paid-in Capital in Excess of Stated Value-Common Stock 1.200.000 Preferred Stock. 55 par value, 8%. 40.000 shares authorized: 30,000 shares issued 150,000 Retained Earnings 800,000 Treasury Stock (10,000 common shares) 74,000 Paid-in Capital in Excess of Par-Preferred Stock 344,000 Accumulated Other Comprehensive Loss 31.000 Prepare the stockholders' equity section at December 31, 2019, assuming retained earnings is restricted for plant expansion in the amount of $100.000. For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information