The following stockholders’ equity accounts, arranged alphabetically, are in the ledger of Eudaley Corporation at December 31, 2014.
Common Stock ($5 stated value) $1,707,000
Paid-in Capital in Excess of Par—Preferred Stock 277,300
Paid-in Capital in Excess of Stated Value—Common Stock 870,900
Preferred Stock (8%, $102 par, noncumulative) 510,000
Retained Earnings 1,197,200
Treasury Stock (10,800 common shares) 129,600
Prepare the stockholders’ equity section of the balance sheet at December 31, 2014. (Enter the account name only and do not provide the descriptive information provided in the question.)