Coronado Corporations post-closing trial balance at December 31, 2017, is shown as follows.

Dr. Cr. Accounts payable Accounts receivable Accumulated depreciation-buildings Additional paid-in capital in excess $ 264,600 $483,000 199,000 1,394,000 174,000 30,000 282,000 of par-common From treasury stock Allowance for doubtful accounts Bonds payable Buildings Cash Common stock ($1 par) Dividends payable (preferred stock-cash) Inventory Land Preferred stock ($50 par) Prepaid expenses Retained earning:s Treasury stock (common at cost) 1,464,000 187,000 212,000 4,400 552,000 428,000 500,000 36,000 272,000 182,000 $3,332,000 $3,332,000 Totals At December 31, 2017, Coronado had the following number of common and preferred shares