The following accounts appear in the ledger of Polzin Inc. after the books are closed at December 31, 2014.

Common Stock (no-par, $1 stated value, 400,000 shares authorized, 250,000 shares issued)		$ 250,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,200,000
Preferred Stock ($50 par value, 8%, 40,000 shares authorized, 14,000 shares issued)		700,000
Retained Earnings		920,000
Treasury Stock (9,000 common shares)		64,000
Paid-in Capital in Excess of Par ValuePreferred Stock		24,000

Prepare the stockholders equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion.