1.Given the following useful data for Winter Corporation, create the Stockholders Equity Section of the balance sheet, for the year ending December 31, 2014. Winter Corporation had 1,000,000 outstanding common shares @ 12/31/2014:

a.Net Income$97,500

b.Common Stock$1,000,000

c.Paid In Capital - C/S$13,500,000

d.Preferred Stock, 3%$250,000

e.Treasury Stock$2,100,000

f.Cash Dividends - C/S.15 per share