SHEFFIELD CORPORATION Post-Closing Trial Balance December 31, 2025 Accounts payable Accounts receivable Accumulated depreciation-buildings Dr. Cr. $405,100 $513,000 195,000 Additional paid-in capital in excess of par-common 1,310,000 From treasury stock 150,000 Allowance for doubtful accounts 27.000 Bonds payable Buildings Cash Common stock ($1 par) 292,000 1,489,000 203,000 195,000 Dividends payable (preferred stock-cash) 3,900 Inventory 579.000 Land 392,000 Preferred stock ($50 par) 550,000 Prepaid expenses 42,000 Retained earnings 271,000 Treasury stock (common at cost) 181,000 Totals $3,399,000 $3,399,000 At December 31, 2025, Sheffield had the following number of common and preferred shares. Common Preferred Authorized 585,000 66,000 Issued 195,000 11,000 Outstanding 164,000 11,000 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 Sheffield's balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information.) = SUPPORT