Sheridan Company has two classes of capital stock outstanding: 7%, $20 par preferred and $5 par common. At December 31, 2017, the following accounts were included in stockholders equity.

Preferred Stock, 149,400 shares		$ 2,988,000
Common Stock, 2,023,000 shares		10,115,000
Paid-in Capital in Excess of ParPreferred Stock		193,000
Paid-in Capital in Excess of ParCommon Stock		26,760,000
Retained Earnings		4,485,000

The following transactions affected stockholders equity during 2018.

Jan. 1		28,600 shares of preferred stock issued at $22 per share.
Feb. 1		50,000 shares of common stock issued at $18 per share.
June 1		2-for-1 stock split (par value reduced to $2.50).
July 1		27,500 shares of common treasury stock purchased at $9 per share. Sheridan uses the cost method.
Sept. 15		10,800 shares of treasury stock reissued at $11 per share.
Dec. 31		The preferred dividend is declared, and a common dividend of 54 per share is declared.
Dec. 31		Net income is $2,123,000.

Prepare the stockholders equity section for Sheridan Company at December 31, 2018.