The following accounts appear in the ledger of Skysong, Inc. after the books are closed at December 31, 2017. Common Stock (no-par, $3 stated value, 411,500 shares authorized, 349,000 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 7%, 45,900 shares authorized, 15,400 shares issued) Retained Earnings Treasury Stock (7,600 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss 1,047,000 1,180,000 770,000 890,000 51,000 33,900 33,900 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained eanings is restricted for plant expansion. (Enter account name only and do not provide descriptive information.) SKYSONG, INC. Partial Balance Sheet