Exercise 13-11 The following stockholders equity accounts, arranged alphabetically, are in the ledger of Whispering Winds Corporation at December 31, 2020.

Common Stock ($4 stated value) $1,364,000

Paid-in Capital in Excess of ParPreferred Stock 281,000

Paid-in Capital in Excess of Stated ValueCommon Stock 942,000

Preferred Stock (8%, $104 par) 488,800

Retained Earnings 1,110,000

Treasury Stock (12,000 common shares) 144,000

Prepare the stockholders equity section of the balance sheet at December 31, 2020. (Enter the account name only and do not provide the descriptive information provided in the question.)