Pina Colada Corporation has issued $106,000$ shares of $$5$ par value common stock. It was authorized $494,000$ shares. The paid$-$in capital in excess of par value on the common stock is $$254,400.$ The corporation has reacquired $6,800$ shares at a cost of $$46,500$ and is currently holding those shares. It also had accumulated other comprehensive income of $$68,000.$

The corporation also has $1,800$ shares issued and outstanding of $8\%,$$$100$ par value preferred stock. It was authorized $10,000$ shares. The paid$-$in capital in excess of par value on the preferred stock is $$20,700.$ Retained earnings is $$375,000.$

Prepare the stockholders' equity section of the balance sheet. $($Enter account name only and do not provide descriptive information.$)$

PINA COLADA CORPORATION Balance Sheet $($Partial$)$