Whispering Winds Corp. has issued 100,000 shares of $6 par value common stock. It was authorized 508,000 shares. The paid-in capital in excess of par value on the common stock is $260,000. The corporation has reacquired 6,400 shares at a cost of $52,000 and is currently holding those shares. It also had accumulated other comprehensive income of $63,500.

The corporation also has 2,200 shares issued and outstanding of 9%, $102 par value preferred stock. It authorized 9,000 shares. The paid-in capital in excess of par value on the preferred stock is $29,100. Retained earnings is $392,000.

Prepare the stockholders equity section of the balance sheet.

List of accounts

Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accumulated Other Comprehensive Income Accumulated Other Comprehensive Loss Allowance for Doubtful Accounts Bad Debt Expense Buildings Cash Cash Dividends Common Stock Common Stock Dividends Distributable Depreciation Expense Dividends Dividends Payable Equipment Income Summary Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Payable Inventory Land Loss on Disposal of Plant Assets Miscellaneous Expense No Entry Notes Payable Other Operating Expenses Paid-in Capital in Excess of Par Value-Common Stock Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock Prepaid Expenses Prepaid Insurance Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Stock Dividends Supplies Supplies Expense Treasury Stock Unearned Service Revenue Utilities Expense