Exercise 11-9

The following stockholders equity accounts, arranged alphabetically, are in the ledger of Pina Colada Corp. at December 31, 2017.

Common Stock ($2 stated value)		$2,160,000
Paid-in Capital in Excess of Par ValuePreferred Stock		60,750
Paid-in Capital in Excess of Stated ValueCommon Stock		1,417,500
Preferred Stock (5%, $100 par, noncumulative)		810,000
Retained Earnings		1,800,900
Treasury Stock (16,200 common shares)		97,200

Prepare the stockholders equity section of the balance sheet at December 31, 2017. (Enter account name only and do not provide descriptive information.)