Problem 11-09A a-b The following stockholders' equity accounts arranged alphabetically are in the ledger of Sunland Company at December 31, 2020 Common Stock ($10 stated value) Paid-in Capital from Treasury Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock 677,000 Preferred stock (8%, $100 par, noncumulative) Retained Earnings Treasury Stock-Common (7,000 shares) $1,540,000 6,300 48,700 450,000 702,000 91,000