Blue Corporations post-closing trial balance at December 31, 2017, is shown as follows.

BLUE CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31, 2017
		Dr.		Cr.
Accounts payable				$ 264,600
Accounts receivable		$ 483,000
Accumulated depreciationbuildings				199,000
Additional paid-in capital in excess
of parcommon				1,394,000
From treasury stock				174,000
Allowance for doubtful accounts				30,000
Bonds payable				282,000
Buildings		1,464,000
Cash		187,000
Common stock ($1 par)				212,000
Dividends payable (preferred stockcash)				4,400
Inventory		552,000
Land		428,000
Preferred stock ($50 par)				500,000
Prepaid expenses		36,000
Retained earnings				272,000
Treasury stock (common at cost)		182,000
Totals		$3,332,000		$3,332,000

At December 31, 2017, Blue had the following number of common and preferred shares.

		Common		Preferred
Authorized		636,000		60,000
Issued		212,000		10,000
Outstanding		204,000		10,000

The dividends on preferred stock are $4 cumulative. In addition, the preferred stock has a preference in liquidation of $50 per share. Prepare the stockholders equity section of Blues balance sheet at December 31, 2017. (Enter account name only and do not provide descriptive information.)