The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at December 31, 2025. $241,000 Common Stock (no-par, $1 stated value, 400,000 shares authorized, 241,000 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock 1,110,000 Preferred Stock ($50 par value, 7%, 39,000 shares authorized, 12,000 shares issued) 600,000 Retained Earnings 851,000 Treasury Stock (7,100 common shares) 49,700 Paid-in Capital in Excess of Par-Preferred Stock 23,100 Accumulated Other Comprehensive Loss 30,000 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. (Use Note R.) (Enter account name only and do not provide descriptive information.) KINGBIRD, INC. Partial Balance Sheet