Bruno Corporation Post-Closing Trial Balance December 31, 2025 Dr. Cr. Accounts payable $310,000 Accounts receivable. $480,000 Accumulated depreciation-buildings 185,000 Additional paid-in capital in excess of par common 1,300,000 From treasury stock 160,000 Allowance for doubtful accounts- "30,000 Bonds payable 300,000 Buildings 1,450,000 Cash 190,000 Common stock ($1 par) 200,000 Dividends payable (preferred stock-cash) 4,000 Inventory 560,000 Land 400,000) Preferred stock ($50 par) 500,000 Prepaid expenses 40,000 Retained earnings 301,000 Treasury stock (common at cost) Totals. 170,000 $3,290,000 $3,290,000 Common Preferred Authorized 600,000 60,000 Issued 200,000 10,000 At December 31, 2025, Bruno had the following number of common and preferred shares. Outstanding 190,000 10,000 The dividends on preferred stock are $4 cumulative. In addition, the preferred stock has a preference in liquidation of $50 per share. Instructions Prepare the stockholders' equity section of Bruno's balance sheet at December 31, 2025.