The following accounts appear in the ledger of Cullumber Company after the books are closed at December 31, 2020. Common Stock, no par, $1 stated value, 375,000 shares authorized; 275,000 shares issued $ 275,000 Common Stock Dividends Distributable 25,000 Paid-in Capital in Excess of Stated Value—Common Stock 1,100,000 Preferred Stock, $5 par value, 8%, 35,000 shares authorized; 25,000 shares issued 125,000 Retained Earnings 750,000 Treasury Stock (10,000 common shares) 70,000 Paid-in Capital in Excess of Par—Preferred Stock 340,000 Accumulated Other Comprehensive Loss 25,000 Prepare the stockholders’ equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $100,000. For capital stock first enter the preferred stock details.