Carla Company has two classes of capital stock outstanding: 7%, $20 par preferred and $5 par common. At December 31, 2020, the following accounts were included in stockholders' equity. Preferred Stock, 136,900 shares $2,738,000 Common Stock, 1,986,000 shares. 9,930,000 Paid-in Capital in Excess of Par-Preferred Stock 191,000 Paid-in Capital in Excess of Par-Common Stock 27,347,000 Retained Earnings 4,469,000