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The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Sarasota Corp. at December 31,2025. Common Stock ( $2 stated value) $2,400,000 Paid-in Capital in Excess of Par-Preferred Stock 67,500 Paid-in Capital in Excess of Stated Value-Common Stock 1,575,000 Preferred Stock (5\%, \$100 par, noncumulative) 900,000 Retained Earnings 2,001,000 Treasury Stock (18,000 common shares) 108,000 na