Preferred Stock: 10%, $200 par value; 10,000 shares authorized; 2,400 shares issued and outstanding; Paid-in Capital in Excess of Par Value—Preferred Stock, $8,000. Common Stock: $100 par value; 20,000 shares authorized; 9,000 shares issued and outstanding; Paid-in Capital in Excess of Par Value—Common Stock, $10,000. Retained Earnings: Total, $210,000; appropriated for factory construction, $80,000.    Using this information, prepare the Stockholders’ Equity section of the corporation’s balance