Develop Stockholders’ Equity Nash Company has the following accounts among the items on the balance sheet at January 1, 2010:
Common Stock, $10 par, 10,000 shares authorized, 9,000 issued, 8,000 outstanding
Preferred Stock, $100 par, 8%, cumulative, 1,000 shares authorized, issued, and outstanding Retained Earnings ............. $100,000
Additional Paid-In Capital .......... 200,000
Treasury Stock, 1,000 shares, common stock .. 20,000
During 2010, the company issued 500 shares of common stock at $14 per share and reissued 400 shares of treasury stock at $20 per share. The company reported a net income of $60,000 for 2010.

Required
Develop the Statement of Stockholders’ Equity section for Nash Company at December 31, 2010.