The following stockholders’ equity accounts arranged alphabetically are in the ledger of Tyner Corporation at December 31, 2010.

Common Stock ($5 stated value) ........... $2,000,000

Paid-in Capital from Treasury Stock ............ 10,000

Paid-in Capital in Excess of Stated Value-Common Stock ... 1,600,000

Paid-in Capital in Excess of Par Value-Preferred Stock ..... 679,000

Preferred Stock (8%, $50 par, noncumulative) ....... 800,000

Retained Earnings .................. 1,748,000

Treasury Stock-Common (10,000 shares) ......... 130,000

Instructions

Prepare a stockholders’ equity section at December 31, 2010.