Sheffield Corp. has issued 96,000 shares of $5 par value common stock. It was authorized 509,000 shares. The paid-in capital in excess of par value on the common stock is $267,000. The corporation has reacquired 8,000 shares at a cost of $46,000 and is currently holding those shares. It also had accumulated other comprehensive income of $68,000. The corporation also has 3,000 shares issued and outstanding of 10%, $102 par value preferred stock. It authorized 10,000 shares. The paid-in capital in excess of par value on the preferred stock is $24,400. Retained earnings is $386,000 Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.) SHEFFIELD CORP Balance Sheet (Partial)