Account Amount Common Stock, $10 par $260,000 Treasury Stock, at cost $16 per share 32,000 Dividends Payable 13,000 Paid in Capital in excess of par, Common Stock 52,000 Accounts Receivable 24,500 Retained Earnings 217,000 Bonds Payable 150,000 Preferred Stock, $100 par, 4% cumulative 100,000 The following are selected accounts for the Daniel Company after all Fiscal Year December 31, 2018, adjusting entries & closing entries have been posted. All balances are normal. Prepare only the Stockholder's Equity section of the Classified Balance Sheet for the year end. Be sure to use a good format, dollar signs and single underlines were required. There are a few extra lines in the formatted input answer form to allow for acceptable balance sheet format variations. Partial Balance Sheet: Daniel Company Balance Sheet (partial) December 31, 2018