The following accounts appear in the ledger of Sage Hill Inc. after the books are closed at December 31, 2022. Common Stock (no-par, $2 stated value, 409,500 shares authorized, 359,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($55 par value, 9%, 45,600 shares authorized, 14,300 shares issued) Retained Earnings Treasury Stock (7,200 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $719,000 1,218,500 786,500 920,000 51,350 29,850 30,800 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.) SAGE HILL INC. Partial Balance Sheet >