The following accounts appear in the ledger of Splish Brothers Inc. after the books are closed at December 31, 2022. $318,000 Common Stock (no-par, $1 stated value, 401,000 shares authorized, 318,000 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 8%, 42,900 shares authorized, 13,900 shares issued) 1,252,500 695,000 Retained Earnings 919,000 50,050 Treasury Stock (7,550 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock 32,800 Accumulated Other Comprehensive Loss 32.600 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