Riverbed Corporations post-closing trial balance at December 31, 2017, is shown as follows. RIVERBED CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31, 2017 Dr. Cr. Accounts payable $ 160,900 Accounts receivable $ 491,000 Accumulated depreciationbuildings 202,000 Additional paid-in capital in excess of parcommon 1,346,000 From treasury stock 165,000 Allowance for doubtful accounts 28,000 Bonds payable 281,000 Buildings 1,344,000 Cash 171,000 Common stock ($1 par) 206,000 Dividends payable (preferred stockcash) 4,100 Inventory 505,000 Land 416,000 Preferred stock ($50 par) 450,000 Prepaid expenses 41,000 Retained earnings 304,000 Treasury stock (common at cost) 179,000 Totals $3,147,000 $3,147,000 At December 31, 2017, Riverbed had the following number of common and preferred shares.

Common Preferred Authorized 618,000 54,000 Issued 206,000 9,000 Outstanding 192,000 9,000 The dividends on preferred stock are $4 cumulative. In addition, the preferred stock has a preference in liquidation of $50 per share. Prepare the stockholders equity section of Riverbeds balance sheet at December 31,