The stockholders' equity accounts of Wildhorse Corporation on January 1, 2027, were as follows. Preferred Stock (8%, $100 par noncumulative, 6,200 shares authorized) $372,000 Common Stock ($4 stated value, 312,000 shares authorized) 998,400 Paid-in Capital in Excess of Par Value-Preferred Stock 18,600 Paid-in Capital in Excess of Stated Value-Common Stock 499,200 Retained Earnings 689,000 Treasury Stock (6,200 common shares) 49,600