The following stocksholder's equity account, arranged alphabetically, are in the ledger of Eudaly Corporation at December31,2017

common stock($4 stated valued) $1,356,000

paid-in capital in Excess of par-- preferred stock 282,000

paid-in capital in excess of par -------preferred stock 914,000

preferred stock(8% $100 par) 510,000

retained earnings 1,200,000

treasury stock (11,500 common shares) 138,000