P11.9A (Lo5,6) The following stockholders' equity accounts arranged alphabetically are in the le of Westin Corporation at December 31, 2020. Common Stock ($10 stated value) Paid-in Capital from Treasury Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock (8%, $100 par, noncumulative) Retained Earnings Treasury Stock-Common (7,000 shares) $1,500,000 6,000 42.400 690,000 360,000 776,000 92,000 Instructions a. Prepare a stockholders' equity section at December 31, 2020. b. Compute the book value per share of the common stock, assuming the preferred stock has a call price of $110 per share