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.) SPLISH BROTHERS INC. Partial Balance Sheet