The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Eudaley Corporation at December 31, 2017.

Common Stock ($4 stated value) $1,344,000

Paid-in Capital in Excess of Par?Preferred Stock277,000

Paid-in Capital in Excess of Stated Value?Common Stock870,000

Preferred Stock (8%, $102 par) 545,700

Retained Earnings 1,180,000

Treasury Stock (12,000 common shares) 144,000