How to earnings is restricted for plant expansion

Question

The following accounts appear in the ledger of ABC Inc. after the books are closed at December 31, 2014.

1. Common Stock  $ 692,800
2. Paid-in Capital in Excess of Stated Value-Common Stock 1,271,100
3. Preferred Stock  639,030
4. Retained Earnings 960,800
5. Treasury Stock  61,040
6. Paid-in Capital in Excess of Par Value-Preferred Stock 24,200

Prepare the stockholders' equity section at December 31, assuming $100,000 of retained earnings is restricted for plant expansion.