FINANCIAL ACCOUNTING II ABC Company had the following accounts ( among others ) in its general ledger at December 31 , 20*5 :1 Bonds payable , 8% , due in 5 years ..... 80, 000 Premium on bonds payable . ...... 8, 000 " Premium " on preferred stock . ..... 17, 600 Cash dividend payable on common stock 9,000 Stock dividend payable on common stock , 10% 10, 000 Sinking fund . . 37, 000 Subscription receivable . 1, 800 Additional paid - in capital , common stock . 30, 200 Investment in U. S. Treasury notes| 24, 000 Treasury stock , at cost of $100 per common share .` 60, 000 Preferred stock , $10 par , 6% dividend , 1.00, 000 shares authorized ,_ shares issued ,_ shares outstanding . 200, 000 Reserve for sinking fund .. 37, 000 Common stock subscribed , 1, 000 shares 4, 000 Retained earnings , unappropriated . . . . . 263, 000 Common stock , $ stated value , 60, 000 shares authorized , 24, 400 shares outstanding . 100, 000 Using the applicable information from the above listing, prepare a statement of stockholders' equity at December 31 , 20*5 , in the best form you call