Splish Corporation's December 31, 2025, trial balance includes the following accounts: Investment in Starling Common Stock, \$61,000; Retained Earnings, \$142,000; Treasury Stock, \$5,000;Tradernarks, \$29,000; Preferred Stock, \$181,000; Common Stock, \$66,000; Deferred Income Taxes, \$82,000; Paid-in Capital in Excess of Par-Common Stock, $116,000 and Accumulated other comprehensive income $46,000 (net gains). Prepare the stockholders' equity section of the balance sheet