The following accounts appear in the ledger of Larkspur, Inc. after the books are closed at December 31, 2022. Common Stock (no-par, $2 stated value, 428,500 shares authorized, 380,000 shares issued) $760,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,254,500 Preferred Stock ($50 par value, 7%, 42,400 shares authorized, 14,200 shares issued) 710,000 Retained Earnings 872,000 Treasury Stock (8,900 common shares) 50,000 Paid-in Capital in Excess of Par Value-Preferred Stock) 27,800 Accumulated Other Comprehensive Loss 31,300 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.) LARKSPUR, INC. Partial Balance Sheet