The following accounts appear in the ledger of Rowlands Inc. after the books are closed at December 31, 2020. Common Stock, $1 par value, 500,000 shares authorized, 400,000 shares issued $400,000 Common Stock Dividends Distributable 60,000 Paid-in Capital in Excess of Par-Common Stock 650,000 Preferred Stock, $100 par value, 6 %, 10,000 shares authorized: 2,000 shares issued 200,000 Retained Earnings 920,000 Treasury Stock (10,000 common shares) 85,000 Paid-in Capital in Excess of Par-Preferred Stock 310,000 Prepare the stockholders' equity section at December 31, 2020, assuming that retained earnings is restricted for plant expansion in the amount of $200,000. ROWLANDS INC. Balance Sheet (Partial) For the Year Ended December 31.2020