The balance sheet of Consolidated Paper, Incorporated, included the following shareholders' equity accounts at December $31,2023$:

$\backslash$table$[[$Paid$-$in capital:,$],[$Preferred stock, $6\mathrm{.}5\%,89,000$ shares at $$1$ par,$],[$Common stock, $383,900$ shares at $$1$ par,$39,000],[$Paid$-$in capital$-$excess of par, preferred,$1,515,000$