The following accounts appear in the ledger of Tiger Ltd. after the books are closed at December 31 (¥ in thousands).

Share Capital—Ordinary, no par, ¥1 stated value, 400,000 shares authorized;
300,000 shares issued ...............................................................................................¥ 300,000
Ordinary Share Dividends Distributable ......................................................................30,000
Share Premium—Ordinary .......................................................................................1,200,000

Share Capital—Preference, ¥5 par value, 8%, 40,000 shares authorized;
30,000 shares issued ....................................................................................................150,000
Retained Earnings .........................................................................................................800,000
Treasury Shares—Ordinary (10,000 shares) ................................................................74,000
Share Premium—Preference .......................................................................................344,000

Instructions
Prepare the equity section at December 31, assuming retained earnings is restricted for plant expansion in the amount of ¥100,000.