The following accounts appear in the ledger of Splish Brothers Inc. after the books are closed at December 31, 2022. Common Stock (no-par, $1 stated value, 401,500 shares authorized, 315,500 shares issued) $315,500 Paid-in Capital in Excess of Stated Value-Common Stock 1,263,500 Preferred Stock ($50 par value, 7%, 40,900 shares authorized, 15,600 shares issued) 780,000 Retained Earnings 931,000 Treasury Stock (8,150 common shares) 49,900 Paid-in Capital in Excess of Par Value-Preferred Stock 30,600 Accumulated Other Comprehensive Loss 33,800 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.) 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.) SPLISH BROTHERS INC. Partial Balance Sheet December 31, 2022 Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock $ Common Stock Total Capital Stock Additional Paid-in Capital Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less : Treasury Stock Total Stockholders' Equity $