Whispering Company has two classes of capital stock outstanding: 9%, $20 par preferred and $5 par common. At December 31, 2017, the following accounts were included in stockholders equity.

Preferred Stock, 165,000 shares		$ 3,300,000
Common Stock, 2,018,000 shares		10,090,000
Paid-in Capital in Excess of ParPreferred Stock		204,000
Paid-in Capital in Excess of ParCommon Stock		27,531,000
Retained Earnings		4,490,000

The following transactions affected stockholders equity during 2018.

Jan. 1		29,100 shares of preferred stock issued at $24 per share.
Feb. 1		49,800 shares of common stock issued at $21 per share.
June 1		2-for-1 stock split (par value reduced to $2.50).
July 1		29,400 shares of common treasury stock purchased at $9 per share. Whispering uses the cost method.
Sept. 15		9,400 shares of treasury stock reissued at $12 per share.
Dec. 31		The preferred dividend is declared, and a common dividend of 51 per share is declared.
Dec. 31		Net income is $2,123,000.

Prepare the stockholders equity section for Whispering Company at December 31, 2018. (Enter account name only and do not provide descriptive information.)