Windsor Corporation's post-closing trial balance at December 31, 2025, is as follows. WINDSOR CORPORATION Post-Closing Trial Balance December 31, 2025 Accounts payable Accounts receivable Accumulated depreciation-buildings Dr. Cr. $232,700 $451,000 183,000 Additional paid-in capital in excess of par-common From treasury stock Allowance for doubtful accounts 1,309,000 152,000 29,000 Bonds payable 317,000 Buildings 1,411,000 Cash 195,000 Common stock ($1 par) 200,000 cs Scanned with CamScanner Dividends payable (preferred stock-cash) 4,300 Inventory 519,000 Land 375,000 Preferred stock ($50 par) 450,000 Prepaid expenses 40,000 Retained earnings 271,000 Treasury stock (common at cost) 157,000 Totals $3,148,000 $3,148,000 At December 31, 2025, Windsor had the following number of common and preferred shares. Common Preferred Authorized 600,000 54,000 Issued 200,000 9,000 Outstanding 195,000 9,000 cs Scanned with CamScanner The dividends on preferred stock are $4 cumulative. In addition, the preferred stock has a preference in liquidation of $50 per share. Prepare the stockholders' equity section of Windsor's balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information.) cs Scanned with CamScanner WINDSOR CORPORATION Stockholders' Equity $ $ cs Scanned with CamScanner I $ EA