The following accounts appear in the ledger of Larkspur, Inc. after the books are closed at December 31, 2022. Common Stock (no-par, $1 stated value, 410,000 shares authorized, 370,000 shares issued) $370,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,147,000 Preferred Stock ($55 par value, 7%, 47,200 shares authorized, 15,300 shares issued) 841,500 Retained Earnings 898,000 Treasury Stock (8,550 common shares) 55,500 Paid-in Capital in Excess of Par Value-Preferred Stock 24,100 Accumulated Other Comprehensive Loss 32,300 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.) 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.) LARKSPUR, INC. Partial Balance Sheet $ $ : $