ABC Company had the following accounts (among others) in its general ledger atDecember 31,20X5:

Bonds payable, 8%, due in 5 years $80,000

Premium on bonds payable . $8,000

' 'Premium" on preferred stock $17,600

Cash dividend payable on common stock $9,000

Stock dividend payable on common stock, 10% $10,000

Sinking fund $37,000

Subscription receivable . $1,800

Additional paid-in capital, common stock . $30,200

Investment in U. S. Treasury notes . $24,000

Treasury stock, at cost of $100 per common share .. $60,000

Preferred stock, $10 par, 6% dividend. 100,000 shares authorized, __shares issued,__shares outstanding $200,000

Reserve for sinking fund $37,000

Common stock subscribed, 1,000 shares ... $4,000

Retained earnings, unappropriated . $263,000

Common stock, $__ stated value, 60,000 shares authorized, 24,400 shares outstanding $100,000

Using the applicable information from the above listing, prepare a statement of

stockholders' equity at December 31, 20X5