The following accounts appear in the ledger of Milroy Inc. after the books are closed at December 31, 2010. 
Instructions
Prepare the stockholders' equity section at December 31, 2010, assuming that retained earnings is restricted for plant expansion in the amount of $200,000.
Definitions:
Q20: The relationship between current liabilities and current
Q25: If Kiner Company issues 3,000 shares of
Q50: Interest expense is reported under Other Expenses
Q72: The effect of the declaration of a
Q85: All of the following statements about short-term
Q106: If an investor owns less than 20%
Q112: In liquidation, balances prior to the distribution
Q165: Jantz Company issued $500,000, 11%, 10-year bonds
Q176: When stock dividends are distributed,<br>A) Common Stock
Q200: Mary, Ann, and Tina formed a partnership