Concord Corporation's post-closing trial balance at December 31, 2025, is as follows. CONCORD CORPORATION Post-Closing Trial Balance December 31, 2025 Accounts payable Accounts receivable Accumulated depreciation-buildings Additional paid-in capital in excess Dr. Cr. $261,400 $513,000 195,000 of par-common From treasury stock Allowance for doubtful accounts 1,189,000 164,000 29,000 Bonds payable Buildings Cash Common stock ($1 par) 301,000 1,317,000 180,000 217,000 Dividends payable (preferred stock-cash) 3,600 Inventory 513,000 Land 426,000 Preferred stock ($50 par) 500,000 Prepaid expenses 38,000 Retained earnings 301,000 Treasury stock (common at cost) 174,000 Totals $3,161,000 $3,161,000 At December 31, 2025, Concord had the following number of common and preferred shares. Common Preferred Authorized 651.000 60,000 Issued 217,000 10,000 Outstanding 207,000 10,000 The dividends on preferred stock are $4 cumulative. In addition, the preferred stock has a preference in liquidation of $50 per share. Prepare the stockholders' equity section of Concord's balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information) CONCORD CORPORATION Stockholders' Equity