The following accounts appear in the ledger of Kingbird, Inc., after the books are closed at December 31, 2020. Common Stock, $1 par value, 890,000 shares authorized, 540,000 shares issued $540,000 Common Stock Dividends Distributable 84,000 Paid-in Capital in Excess of Par Value-Common Stock 960,000 Preferred Stock, $100 par value, 9%, 19,000 shares authorized; 5,400 shares issued 540,000 Retained Earnings 730,000 Treasury Stock (10,000 common shares) 56,000 Paid-in Capital in Excess of Par Value-Preferred Stock 77,000 Prepare the stockholders' equity section at December 31, 2020, assuming that part of retained earnings is restricted for plant expansion in the amount of $250,000. KINGBIRD, INC. Balance Sheet (Partial) KINGBIRD, INC. Balance Sheet (Partial) $ $ Note: Retained earnings is restricted in the amount of $250,000 for plant expansion