1. Hap Company's records indicated the following account balances at December 31, 2018: Retained Earnings Unrealized Increase in Fair Value of Available-for-Sale Securities Paid-in Capital in Excess of Par on Preferred Stock Paid-in Capital in Excess of Par on Common Stock Paid-in Capital in Excess of Par from Stock Options (common) Paid-in Capital in Excess of Par from Treasury Stock Common Stock ($1 par value) Preferred Stock ($20 par value Treasury Stock - Common (at cost) $ 420,000 19,000 50,000 100,000 10,000 8,000 10,000 20,000 7,000 Other Information: Common stock has 100,000 shares authonzed 10,000 shares issued & outstanding. Preferred stock pays a l0% dividend, is non-cumulative and callable at $100 per share and has 10,000 shares authorized, 1,000 shares issued & outstanding. Hap has reacquired & holds 100 shares of its own common stock (Treasury Stock) Required: Prepare the Stockholders' Equity section of the balance sheet for Hap- in proper form, including appropriate parenthetical disclosures & subtotals