The following accounts appear in the ledger of Windsor, Inc. after the books are closed at December 31, 2020.

Common Stock, no par, $2 stated value, 396,000 shares authorized; 311,000 shares issued		$ 622,000
Common Stock Dividends Distributable		29,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,120,000
Preferred Stock, $6 par value, 8%, 44,000 shares authorized; 27,800 shares issued		166,800
Retained Earnings		843,000
Treasury Stock (11,500 common shares)		85,100
Paid-in Capital in Excess of ParPreferred Stock		342,000
Accumulated Other Comprehensive Loss		25,500

Prepare the stockholders equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $108,000. For capital stock first enter the preferred stock details.

Windsor, Inc. Balance Sheet (Partial) December 31, 2020 Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock $ Common Stock $ Common Stock Dividends Distributable Total Capital Stock Additional Paid-in Capital Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings V Less Treasury Stock Total Stockholders' Equity $