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Practice Problem 15-1 t included in stockholders' es of capital stock outstanding: 796 $100 par preferred and $2 par con on. At December 31, 2017, the following accounts were equity Preferred Stock, 50,000 shares Common stock, 1,200,000 shares Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par- Common Stock Retained Earnings $5,000,000 2,400,000 300,000 31,200,000 12,800,000 The following transactions affected stockholders' equity during 2018. an. 1 500 shares of preferred stock issued at $108 per share. Mar. 21-101,000 shares of common stock issued at $40 per share. June 1 2-for-1 common stock split (par value reduced to $1) July 15 77,000 shares of common treasury stock purchased at $28 per share. Sunland uses the cost method. Sept. 4 9,000 shares of treasury stock reissued at $34 per share. Dec. 31 The preferred dividend is declared, and a common dividend of 736 per share is declared. Dec. 31 Net income is $4,352,000. Prepare the stockholders' equity section for Hatch Company at December 31, 2018. SUNLAND COMPANY Stockholders Equity December 31, 2018