7D.

Montpelier Company has the following information at December 31, 2020.
Common Stock, 1,000,000 shares authorized, 400,000 shares issued, $2 par
Preferred Stock, 200,000 shares authorized, 100,000 shares issued, $10 par, 6% dividend
Common Stock Dividend Distributable, $250,000
Cash Dividend Payable, $200,000
Additional Paid in Capital Common, $2,000,000
Additional Paid in Capital, Preferred, $1,000,000
Retained Earnings, $5,000,000
Treasury Stock, 40,000 shares, at cost $300,000
Prepare in proper format the stockholder equity section of Montpelier for Dec 31, 2020.