The following accounts appear in the ledger of Pina Colada Corp. after the books are closed at December 31, 2019: Common Stock, no par, $ 1 stated value, 390,000 shares authorized; 320,000 shares issued $ 320,000 Common Stock Dividends Distributable 30,000 Paid-in Capital in Excess of Stated ValueCommon Stock 1,290,000 Preferred Stock, $ 5 par value, 8%, 40,000 shares authorized; 26,700 shares issued 133,500 Retained Earnings 845,000 Treasury Stock ( 10,800 common shares) 76,680 Paid-in Capital in Excess of ParPreferred Stock 349,000 Accumulated Other Comprehensive Loss 32,500 Prepare the stockholders equity section at December 31, 2019, assuming retained earnings is restricted for plant expansion in the amount of $ 118,000. For capital stock first enter the preferred stock details.

Pina Colada Corp Balance Sheet (Partial) List of Accounts