Sheffield Corp's December 31, 2020 balance sheet showed the following: 6% preferred stock, $10 par value, cumulative. 30000 shares authorized: 18000 shares issued $ 180000 Common stock, $10 par value. 4,000,000 shares authorized 2,600,000 shares issued, 2,560,000 shares 19900000 outstanding Paid-in capital in excess of par value - preferred stock 71000 Paid-in capital in excess of par value-common stock 28300000 Retained earnings 9750000 Treasury stock (40,000 shares) 594000 Sheffield's total paid-in capital was $20951000 O $47611000 $49291000 O $48451000