Bridgeport Corp. has issued $100,000$ shares of $$5$ par value common stock. It was authorized to sell $500,000$ shares. The paid$-$in capital in excess of par on common stock is $$261,000.$ The corporation has reacquired $7,400$ common shares at a cost of $$45,500$ and is currently holding those shares.

The corporation also has $2,600$ shares issued and outstanding of $7\%,$$$100$ par value preferred stock. It was authorized $10,600$ shares. The paid$-$in capital in excess of par value on the preferred stock is $$24,000.$ Retained earnings is $$392,000.$

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

BRIDGEPORT CORP.

Balance Sheet $($Partial$)$

Stockholders' Equity

Paid$-$in Capital

Common Stock

$

Paid$-$in Capital in Excess of Par$-$Common Stock

Paid$-$in Capital in Excess of Par$-$Preferred Stock

Retained Earnings