Exercise 15-17 Windsor Corporation's post-closing trial balance at December 31, 2020, is shown as follows. WINDSOR CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31, 2020 Dr. Cr. $ 345,900 $ 488,000 183,000 1,380,000 169,000 33,000 273,000 Accounts payable Accounts receivable Accumulated depreciation-buildings Additional paid-in capital in excess 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 earnings Treasury stock (common at cost) Totals 1,530,000 172,000 180,000 4,100 578,000 417,000 550,000 42,000 282,000 173,000 $3,400,000 $3,400,000 At December 31, 2020, Windsor had the following number of common and preferred shares. Authorized Issued Outstanding Common 540,000 180,000 176,000 Preferred 66,000 11,000 11,000 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 Windsor's balance sheet at December 31, 2020. (Enter account name only and do not provide descriptive information.) WINDSOR CORPORATION Stockholders' Equity