Hoyle Corporation has issued 100,000 shares of \(\$ 5\) par value common stock. It was authorized 500,000 shares. The paid-in capital in excess of par value on the common stock is \(\$ 263,000\). The corporation has reacquired 7,000 shares at a cost of \(\$ 46,000\) and is currently holding those shares. It also had accumulated other comprehensive income of \(\$ 67,000\).

The corporation also has 2,000 shares issued and outstanding of \(9 \%, \$ 100\) par value preferred stock. It was authorized 10,000 shares. The paid-in capital in excess of par value on the preferred stock is \(\$ 23,000\). Retained earnings is \(\$ 372,000\). Prepare the stockholders' equity section of the balance sheet.