Your answer is partially correct. Try again. The following accounts appear in the ledger of Sunland Company after the books are closed at December 31, 2019: Common Stock, no par, $2 stated value, 390,000 shares authorized; 275,000 shares issued Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $6 par value, 8%, 41,000 shares authorized; 25,400 shares issued Retained Earnings Treasury Stock (12,400 common shares) Paid-in Capital in Excess of Par-Preferred Stock Accumulated Other Comprehensive LOSS $ 550,000 34,000 1,190,000 152,400 759,000 88,040 350,000 27,000 Prepare the stockholders' equity section at December 31, 2019, assuming retained earnings is restricted for plant expansion in the amount descriptive information.) Sunland Company Balance Sheet (Partial) December 31, 2019 Stockholders' Equity Paid-in Capital Prepare the stockholders' equity section at December 31, 2019, assuming retained earnings is restricted for plant expansion in the amount of $114,000. For capital stock fost enter the preferred stock details. (Ente descriptive information) Sunland Company Balance sheet (Partial December 31, 2019 TP Common Stock Dividends Distributable Total Capitato URCES 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 Total Paid-in Capital and Retained Earnings Capital Stock Paid-in Capital in Excess of Par-Common Stock Paid-in Capital from Treasury Stock Treasury Stock Total Stockholders' Equity