The following accounts appear in the ledger of Horner Inc.

The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31, 2019.
Common Stock, no par, $1 stated value, 400,000 shares authorized;
300,000 shares issued.................................................................$ 300,000
Common Stock Dividends Distributable..............................................30,000
Paid-in Capital in Excess of Stated Value-Common Stock...................1,200,000
Preferred Stock, $5 par value, 8%, 40,000 shares authorized;
30,000 shares issued.....................................................................150,000
Retained Earnings.......................................................................800,000
Treasury Stock (10,000 common shares)..............................................74,000
Paid-in Capital in Excess of Par-Preferred Stock.................................344,000
Accumulated Other Comprehensive Loss.............................................31,000
Instructions
Prepare the stockholders' equity section at December 31, 2019, assuming retained earnings is restricted for plant expansion in the amount of $100,000 (use Note R).