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Problem 15-3 Hatch Company has two classes of capital stock outstanding: 896, $20 par preferred and $5 par common. At December 31, 2014, the following accounts were included in stockholders' equity Preferred Stock, 157,200 shares Common Stock, 2,144,000 shares Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Common Stock Retained Earnings s 3,144,000 10,720,000 201,000 27,200,000 4,556,000 The following transactions affected stockholders' equity during 2015 Jan. 1 Feb. 1 June 1 July 1 Sept. 15 Dec. 31 Dec. 31 32,500 shares of preferred stock issued at $24 per share 59,300 shares of common stock issued at $21 per share 2-for-1 stock split (par value reduced to $2.50) 32,100 shares of common treasury stock purchased at $9 per share. Hatch uses the cost method 10,600 shares of treasury stock reissued at $10 per share The preferred dividend is declared, and a common dividend of 55 per share is declared Net income is $2,258,000 Prepare the stockholders' equity section for Hatch Company at December 31, 2015. (Enter account name only and do not provide descriptive information.) HATCH COMPANY December 31, 2015