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

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

Premium on bonds payable . $8K

' 'Premium" on preferred stock $17.6K

Cash dividend payable on common stock $9K

Stock dividend payable on common stock, 10% $10

Sinking fund $37K

Subscription receivable . $1.8K

Additional paid-in capital, common stock . $30.2K

Investment in U. S. Treasury notes . $24K

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

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

Reserve for sinking fund $37K

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

Retained earnings, unappropriated . $263K

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, in the best form you can. Please put a brief explanation for the entries.