The following accounts appear in the ledger of Marin Inc. after the books are closed at December 31, 2022.

Common Stock (no-par, $1 stated value, 420,500 shares authorized, 349,500 shares issued)		$349,500
Paid-in Capital in Excess of Stated ValueCommon Stock		1,134,500
Preferred Stock ($50 par value, 8%, 41,600 shares authorized, 13,400 shares issued)		670,000
Retained Earnings		939,000
Treasury Stock (7,700 common shares)		63,900
Paid-in Capital in Excess of Par ValuePreferred Stock		30,000
Accumulated Other Comprehensive Loss		32,700

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.)