E13-9B The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Pinkston Corporation at December 31, 2017 Common Stock ($5 stated value) $1,900,000 Paid-in Capital in Excess of Par-Preferred Stock 280,000 Paid-in Capital in Excess of Stated Value-Common Stock 900,000 Preferred Stock (8%, $100 par, noncumulative) 500,000 Retained Earnings 1,234,000 Treasury Stock (10,000 shares) 120,000 Instructions Prepare the stockholders' equity section of the balance sheet at December 31, 2017