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Concord Company has two classes of capital stock outstanding: 7%, $20 par preferred and $5 par common. At December 31, 2020, the following accounts were

Concord 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, 146,100 shares $ 2,922,000
Common Stock, 1,982,000 shares 9,910,000
Paid-in Capital in Excess of ParPreferred Stock 199,000
Paid-in Capital in Excess of ParCommon Stock 26,630,000
Retained Earnings 4,454,000

The following transactions affected stockholders equity during 2021.

Jan. 1 30,100 shares of preferred stock issued at $23 per share.
Feb. 1 48,800 shares of common stock issued at $21 per share.
June 1 2-for-1 stock split (par value reduced to $2.50).
July 1 28,700 shares of common treasury stock purchased at $10 per share. Concord uses the cost method.
Sept. 15 9,400 shares of treasury stock reissued at $11 per share.
Dec. 31 The preferred dividend is declared, and a common dividend of 51 per share is declared.
Dec. 31 Net income is $2,093,000.

Prepare the stockholders equity section for Concord Company at December 31, 2021. (Enter account name only and do not provide descriptive information.)

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