Kohler Corporation reports the following components of stockholders' equity at December $31$ of the prior year.

$\backslash$table$[[\backslash$table$[[$Common stock$-$ $$15$ par value, $100,000$ shares authorized, $45,000$ shares issued and outstanding$],[$Paid$-$in capital in excess of par value, common stock$],[$Retained earnings$]],\backslash$table$[[$$$775,000$