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The stockholders' equity of Summit Corporation at January 1 follows: \begin{tabular}{|c|r|} \hline 7 Percent preferred stock, $100 par value, 20,000 shares authorized; & \\ \hline 5,000 shares issued and outstanding & $500,000 \\ \hline Common stock, $15 par value, 100,000 shares authorized; & \\ \hline 40,000 shares issued and outstanding & 600,000 \\ \hline Paid-in capital in excess of par value-Preferred stock & 24,000 \\ \hline Paid-in capital in excess of par value-Common stock & 360,000 \\ \hline Retained earnings & 325,000 \\ \hline Total Stockholders' Equity & $1,809,000 \\ \hline \end{tabular} The following transactions, among others, occurred during the year: Required Earnings T-account. Determine the ending balances for the stockholders' equity accounts. - Prepare the stockholders' equity section of the balance sheet at December 31. T-Accounts Stockholder's equity section Do not use negative signs with answers