The following are selected accounts for the Wicomico Company after all Fiscal Year December 31, 2018, adjusting entries & closing entries have been posted. All balances are normal.

Account

Amount

Common Stock, $10 par

$260,000

Treasury Stock, at cost $16 per share

32,000

Dividends Payable

13,000

Paid in Capital in excess of par, Common Stock

52,000

Accounts Receivable

24,500

Retained Earnings

217,000

Bonds Payable

150,000

Preferred Stock, $100 par, 4% cumulative

100,000

Create only the Stockholder's Equity section of the Classified Balance Sheet for the year end.