Sunland Corporation's December 31, 2020 balance sheet showed the following: $ 102000 7% preferred stock. $10 par value, cumulative, 20200 shares authorized; 10200 shares issued Common stock, $10 par value, 2050000 shares authorized; 1950000 shares issued 1910000 shares outstanding Paid-in capital in excess of par-preferred stock Paid-in capital in excess of par-common stock Retained earnings Treasury stock (21000 shares) 19500000 59000 24400000 7620000 661500 Sunland's total stockholders' equity was O $51019500 O $52279500 O $51681000 O $43999500