The following accounts appear in the ledger of Skysong, Inc. after the books are closed at December 31, 2020. Common Stock, no par, $3 stated value, 375,000 shares authorized; 314,000 shares issued Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $6 par value, 8%, 38,000 shares authorized; 25,900 shares issued Retained Earnings Treasury Stock (11,500 common shares) Paid-in Capital in Excess of Par-Preferred Stock Accumulated Other Comprehensive Loss $942,000 26,000 1,290,000 155,400 781,000 80,500 343,000 25,500 Prepare the stockholders' equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $1 For capital stock first enter the preferred stock details. (Enter account name only and do not provide descriptive information.) Skysong, Inc. Balance Sheet (Partial)