Stellar Corporation's post-closing trial balance at December 31,2020 , is shown as follows. Cash 194,000 Common stock (\$1 par) 180,000 Dividends payable (preferred stock-cash) 3,800 Inventory Land 535,000361,000 Preferred stock ( $50 par) 500,000 Prepaid expenses 37,000 Retained earnings 279,000 Treasury stock (common at cost) Totals $3,155,000181,000$3,155,000 At December 31,2020 , Stellar had the following number of common and preferred shares. 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 Stellar's balance sheet at December 31. 2020. (Enter account name anly and do not provide descriptive information.)