Problem 15-3 Splish Company has two classes of capital stock outstanding: 8%, $20 par preferred and $5 par common. At December 31, 2017, the following accounts were included in stockholders' equity Preferred Stock, 136,300 shares $ 2,726,000 Common Stock, 2,036,000 shares 10,180,000 Paid-in Capital in Excess of Par-Preferred Stock 191,000 Paid-in Capital in Excess of Par-Common Stock 27,457,000 Retained Earnings 4,469,000 The following transactions affected stockholders' equity during 2018 32,500 shares of preferred stock issued at $24 per share. Jan. 1 Feb, 1 46,400 shares of common stock issued at $21 per share. 2-for-1 stock split (par value reduced to $2.50). June 1 28,300 shares of common treasury stock purchased at $10 per share. Splish uses the cost method July 1 9,700 shares of treasury stock reissued at $12 per share. Sept. 15 The preferred dividend is declared, and a common dividend of 48 per share is declared. Dec. 31 Net income is $2,070,000. Dec. 31 Prepare the stockholders' equity section for Splish Company at December 31, 2018. (Enter account name only and do not provide descriptive information.) SPLISH COMPANY Stockholders' Equity December 31, 2018 Capital Stock Preferred Stock Common Stock Additional Paid-in Capital Additional Paid-in Capital Paid-in Capital in Excess of Par - Preferred Stock Paid-in Capital in Excess of Par - Preferred Stock Paid-in Capital from Treasury Stock Less Common Stock Dividend Distributable Total Stockholders' Equity List Of Accounts Problem 15-3 Bonds Payable Buildings Cash Common Stock Common Stock Dividend Distributable Debt Investments Dividends Payable Discount on Bonds Payable Equipment Equity Equity Investments Income Summary Land Legal Fees Expense No Entry Organization Expense Paid-in Capital from Treasury Stock Paid-in Capital in Excess of Par Common Stock Paid-in Capital in Excess of Par - Preferred Stock Paid-in Capital in Excess of Stated Value Common Stock Preferred Stock Property Dividends Payable Retained Earnings Treasury Stock Unamortized Bond Issue Costs Unrealized Holding Gain or Loss Income