Prepare the stockholders equity section of the balance sheet at December 31, 2017.

Flint Corporation has been authorized to issue 20,900 shares of $ 100 par value, 796, noncumulative preferred stock and 1,190,000 shares of no-par common stock The corporation assigned a $ 5 stated value to the common stock. At December 31, 2017, the ledger contained the following balances pertaining to stockholders' equity. 159,000 21.900 Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Treasury Stock (4,900 common shares) Retained Earnings Accumulated Other Comprehensive Income in Excess of Par Value-Preferred Stoc 2,005,000 1,600,000 44,100 81,200 49,900 The preferred stock was issued for $ 180,900 cash. All common stock issued was for cash. In November 4,900 shares of common stock were purchased for the treasury at a per share cost of $ 9. No dividends were declared in 2017. Preferred Stock 180900 Preferred Stock 159,000 Paid-in Capital in Excess of Par Value-Preferred Stock 21900 Cash 3605000 Common Stock 2,005,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,600,000 Treasury Stock 44,100 Cash 44,100 Flint Corporation has been authorized to issue 20,900 shares of $ 100 par value, 796, noncumulative preferred stock and 1,190,000 shares of no-par common stock The corporation assigned a $ 5 stated value to the common stock. At December 31, 2017, the ledger contained the following balances pertaining to stockholders' equity. 159,000 21.900 Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Treasury Stock (4,900 common shares) Retained Earnings Accumulated Other Comprehensive Income in Excess of Par Value-Preferred Stoc 2,005,000 1,600,000 44,100 81,200 49,900 The preferred stock was issued for $ 180,900 cash. All common stock issued was for cash. In November 4,900 shares of common stock were purchased for the treasury at a per share cost of $ 9. No dividends were declared in 2017. Preferred Stock 180900 Preferred Stock 159,000 Paid-in Capital in Excess of Par Value-Preferred Stock 21900 Cash 3605000 Common Stock 2,005,000 Paid-in Capital in Excess of Stated Value-Common Stock 1,600,000 Treasury Stock 44,100 Cash 44,100