The following stockholders’ equity accounts arranged alphabetically are in the ledger of Dillon Corporation at December 31, 2012.

Common Stock ($10 stated value)                                                 $1,200,000
Paid-in Capital from Treasury Stock                                                      6,000
Paid-in Capital in Excess of Stated Value—Common Stock               690,000
Paid-in Capital in Excess of Par—Preferred Stock                            288,400
Preferred Stock (8%, $100 par, noncumulative)                                 300,000
Retained Earnings                                                                               826,000
Treasury Stock (8,000 common shares)                                                 88,000

Instructions
Prepare a stockholders’ equity section at December 31, 2012.