The following accounts appear in the ledger of Marin Inc. after the books are closed on December 31, 2017. Common Stock (no-par, $3 stated value, 423,000 shares authorized, 300,500 shares issued) $ 901,500 Paid-in Capital in Excess of Stated ValueCommon Stock 1,221,000 Preferred Stock ($50 par value, 9%, 43,500 shares authorized, 15,800 shares issued) 790,000 Retained Earnings 965,000 Treasury Stock (7,700 common shares) 50,600 Paid-in Capital in Excess of Par ValuePreferred Stock 32,700 Accumulated Other Comprehensive Loss 30,200 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.)