The following stockholders' equity accounts, arranged alphabetically, are in the general ledger of Blue Spruce Corp. as of December 31, 2017.

Common Stock ($2 declared value)		$3,120,000
Paid-in capital in excess of par value: preferred stock		87,750
Paid-in capital in excess of established value: common shares		2,047,500
Preferred Stock (6%, $100 par, non-cumulative)		1,170,000
Retained earnings		2,601,300
Treasury stock (23,400 ordinary shares)		140.400

Prepare the stockholders' equity section of the balance sheet as of December 31, 2017.