The following accounts appear in the ledger of Teal Mountain Inc. after the books are closed at December 31, 2022. Common Stock (no-par, $1 stated value, 427,000 shares authorized, 257,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 8%, 40,700 shares authorized, 13,100 shares issued) Retained Earnings Treasury Stock (8,800 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $257,500 1,113,500 655,000 883,000 55,900 30,900 30,400 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.) TEAL MOUNTAIN INC. Partial Balance Sheet $ $ $