Frugal Company has the following account balances (all are normal balances) at January 1. (All accounts are normal balances- read the whole list) Common stock, $2 par 150,000 shares authorized; 100,000 shares issued Additional paid-in capital Retained earnings Treasury Stock (15,000 shares, Common) $ 200,000 $160,000 $ 400,000 $ 76,000 What is Frugal's total stockholder's equity as of January 1? Tse