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