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"Stockholders' Equity" section of balance sheet Specialty Auto Racing Inc, retails racing products for BMWs, Porsches, and Ferraris. The following accounts and their balances appear in the ledger of Specialty Auto Racing on July 31 , the end of the current year One hundred thousand shares of preferred and 400,000 shares of common stock are authorized. There are 4,600 shares of common stock held as treasury stock. Prepare the Stockholders' Equity section of the balance sheet as of July 31 , the end of the current year using Method 1 of Exhibit 9