Flint Corporations post-closing trial balance at December 31, 2017, is shown as follows.

FLINT CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31, 2017
		Dr.		Cr.
Accounts payable				$ 393,600
Accounts receivable		$ 463,000
Accumulated depreciationbuildings				183,000
Additional paid-in capital in excess
of parcommon				1,309,000
From treasury stock				169,000
Allowance for doubtful accounts				31,000
Bonds payable				317,000
Buildings		1,488,000
Cash		205,000
Common stock ($1 par)				215,000
Dividends payable (preferred stockcash)				4,400
Inventory		612,000
Land		382,000
Preferred stock ($50 par)				450,000
Prepaid expenses		37,000
Retained earnings				297,000
Treasury stock (common at cost)		182,000
Totals		$3,369,000		$3,369,000

At December 31, 2017, Flint had the following number of common and preferred shares.

		Common		Preferred
Authorized		645,000		54,000
Issued		215,000		9,000
Outstanding		202,000		9,000

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 Flints balance sheet at December 31, 2017. (Enter account name only and do not provide descriptive information.)

FLINT CORPORATION Stockholders Equity