The following accounts appear in the ledger of Fall Inc. after the books are closed at December 31, 2018. 
Instructions
Prepare the stockholders' equity section at December 31, 2018, assuming that retained earnings is restricted for plant expansion in the amount of $200,000.
Definitions:
Standard Deviation
A numerical metric that calculates the spread or variability within a dataset.
Risky Portfolio
An investment portfolio that contains a higher percentage of assets with greater volatility and potential for loss, aiming for higher returns.
Complete Portfolio
A diverse investment portfolio that covers a wide range of securities in order to mitigate risk through diversification.
Standard Deviation
A numerical index representing the variation or spread in a collection of data points or financial returns.
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