The following accounts appear in the ledger of Tamarisk, Inc. after the books are closed at December 31, 2017. Common Stock (no-par, $1 stated value, 418,500 shares authorized, 339,500 shares issued) $ 339,500 Paid-in Capital in Excess of Stated ValueCommon Stock 1,133,500 Preferred Stock ($50 par value, 8%, 39,900 shares authorized, 15,300 shares issued) 765,000 Retained Earnings 967,000 Treasury Stock (9,550 common shares) 68,200 Paid-in Capital in Excess of Par ValuePreferred Stock 31,450 Accumulated Other Comprehensive Loss 32,700 Prepare the stockholders equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion.