The stockholders equity accounts of Castle Corporation on January 1, 2017, were as follows. Preferred Stock (8%, $50 par, 10,000 shares authorized) $ 400,000 Common Stock ($1 stated value, 2,000,000 shares authorized) 1,000,000 Paid-in Capital in Excess of ParPreferred Stock 100,000 Paid-in Capital in Excess of Stated ValueCommon Stock 1,450,000 Retained Earnings 1,816,000 Treasury Stock (10,000 common shares) Enter the beginning balances in the accounts, and post the journal entries to the stockholders equity accounts. (Use J5 for the posting reference.) (Post entries in the order of journal entries presented in