The following accounts appear in the ledger of Bradley, Inc., after the books are closed at December 31, 2014. 
Instructions
Prepare the stockholders' equity section at December 31, 2014, assuming that part of retained earnings is restricted for plant expansion in the amount of $200,000.
Definitions:
Condition
A specific requirement or stipulation that affects or determines the outcome or validity of a legal agreement.
Sum Certain
A fixed or determined amount of money specified in a legal document that is not subject to any conditions or contingencies.
Negotiable
Capable of being transferred or modified through discussion or upon reaching an agreement.
Oral Promise
An oral promise is a commitment or assurance given verbally rather than in written form, which may or may not be legally enforceable depending on the context.
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