The following are selected accounts for the Wicomico Company after

all Fiscal Year December 31, 2018, adjusting entries & closing entries have been posted. All balances are normal.
Account
Amount
Common Stock, $10 par
$260,000
Treasury Stock, at cost $16 per share
32,000
Dividends Payable
13,000
Paid in Capital in excess of par, Common Stock
52,000
Accounts Receivable
24,500
Retained Earnings
217,000
Bonds Payable
150,000
Preferred Stock, $100 par, 4% cumulative
100,000
Create only the Stockholder’s Equity section of the Classified Balance Sheet for the year end.