The following accounts appear in the ledger of Teal Mountain Inc.after the books are closed at December 31, 2017 Common Stock (no-par, $1 stated value, 402,000 shares authorized, 309,500 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock ($50 par value, 8%, 46,700 shares authorized, 1S400 shares issued) Retained Earnings Treasury Stock (9,050 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $309,500 33.900 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. (Enter o TEAL MOUNTAIN INC. Partial Balance Sheet Paid-in Capital Capital Stock Common Stock 309500 Total Capital Stock Less