The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at December 31, 2017.

Exercise 11-10 The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at December 31, 2017 Common Stock (no-par, $2 stated value, 402,500 shares authorized, 287,500 shares issued 575,000 1,194,000 710,000 949,000 55,250 26,350 32,000 Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 7%, 48,600 shares authorized, 14,200 shares issued) Retained Earnings Treesury Stock n Excess of Par Value-Prefered Stock (7,400 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. (Enter account name only and do not provide descriptive information.) KINGBIRD, INC. Partial Balance Sheet