The following are selected accounts and balances from the records of Marin Service Corporation on June 30, 2025 after the books are closed: Common Stock, $10 par value, 63,000 shares authorized, 45,360 shares issued $453,600 Paid-in Capital in Excess of Par-Common Stock 126,000 Preferred Stock, $100 par value, 8%, 2,520 shares authorized and issued 252,000 Retained Earnings 235,200 Treasury Stock (8,400 common shares) 126,000 Paid-in Capital in Excess of Par-Preferred Stock 25,200 Prepare in proper form the stockholders' equity section of the balance sheet. MARIN SERVICE CORPORATION Balance Sheet (Partial)