Nash Company has the following accounts among the items on its balance sheet at December 31, 2017: Common Stock, $10 par, 11,000 shares authorized, 8,900 issued, 7,925 outstanding Preferred Stock, $100 par, 9%, cumulative, 950 shares authorized, issued, and outstanding Cash Dividend Payable $49,400 Retained Earnings 102,000 Additional Paid-In Capital 181,000 Investment in Common Stock of Horton Company 62,100 Treasury Stock, 975 shares, common stock 21,450 Accumulated Other Comprehensive IncomeUnrealized Gain on Investment Security 4,030 Required: Develop the Stockholders' Equity section of the balance sheet for Nash Company at December 31, 2017.