Blue Spruce Corp. has issued $93,000$ shares of $$5$ par value common stock. It was authorized $506,000$ shares. The paid$-$in capital in excess of par value on the common stock is $$269,700.$ The corporation has reacquired $7,100$ shares at a cost of $$52,500$ and is currently holding those shares. It also had accumulated other comprehensive income of $$62,500.$

The corporation also has $2,500$ shares issued and outstanding of $10\%,$$$100$ par value preferred stock. It was authorized $9,100$ shares. The paid$-$in capital in excess of par value on the preferred stock is $$28,750.$ Retained earnings is $$362,000.$

Prepare the stockholders' equity section of the balance sheet. $($Enter account name only and do not provide descriptive information.$)$

BLUE SPRUCE CORP.

Balance Sheet $($Partial$)$

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