The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at...

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The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at December 31, 2025. $241,000 Common Stock (no-par, $1 stated value, 400,000 shares authorized, 241,000 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock 1,110,000 Preferred Stock ($50 par value, 7%, 39,000 shares authorized, 12,000 shares issued) 600,000 Retained Earnings 851,000 Treasury Stock (7,100 common shares) 49,700 Paid-in Capital in Excess of Par-Preferred Stock 23,100 Accumulated Other Comprehensive Loss 30,000 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. (Use Note R.) (Enter account name only and do not provide descriptive information.) KINGBIRD, INC. Partial Balance Sheet The following accounts appear in the ledger of Kingbird, Inc. after the books are closed at December 31, 2025. $241,000 Common Stock (no-par, $1 stated value, 400,000 shares authorized, 241,000 shares issued) Paid-in Capital in Excess of Stated Value-Common Stock 1,110,000 Preferred Stock ($50 par value, 7%, 39,000 shares authorized, 12,000 shares issued) 600,000 Retained Earnings 851,000 Treasury Stock (7,100 common shares) 49,700 Paid-in Capital in Excess of Par-Preferred Stock 23,100 Accumulated Other Comprehensive Loss 30,000 Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion. (Use Note R.) (Enter account name only and do not provide descriptive information.) KINGBIRD, INC. Partial Balance Sheet