Pina Colada Corps December 31, 2020 balance sheet showed the following: 6% preferred stock, $20 par value, cumulative, 30000 shares authorized: 21000 shares issued $ 420000 Common stock, $10 par value, 3,000,000 shares authorized: 1.950,000 shares issued, 1.920,000 shares 19500000 outstanding Paid-in capital in excess of par value - preferred stock 63000 Paid-in capital in excess of par value-common stock 28700000 Retained earnings 9750000 Treasury stock (29000 shares) 609000 Pina's total stockholders' equity was