$\backslash$table$[[,$Dr$.,$Cr$.],[$Accounts payable,,$$467,300],[$Accounts receivable,$$457,000,],[$Accumulated depreciation$-$buildings,,$197,000],[$Additional paid$-$in capital in excess$],[$of par$-$common,,$1,229,000],[$From treasury stock,,$176,000],[$Allowance for doubtful accounts,,$30,000],[$Bonds payable,,$324,000],[$Buildings$,1,503,000,],[$Cash$,191,000,],[$Common stock $($$$1$ par$),,202,000],[$Dividends payable $($preferred stock$-$cash$),,3,700],[$Inventory$,597,000,],[$Land$,435,000,],[$Preferred stock $($$$50$ par$),,450,000],[$Prepaid expenses,$38,000,],[$Retained earnings,,$326,000],[$Treasury stock $($common at cost$),184,000,],[$Totals$,$$$3,405,000,$$$3,405,000]]$At December $31,2025,$ Sheridan had the following number of common and preferred shares.

$\backslash$table$[[,$Common,Preferred$],[$Authorized$,606,000,54,000],[$Issued$,202,000,9,000],[$Outstanding$,194,000,9,000]]$

The dividends on preferred stock are $$4$ cumulative. In addition, the preferred stock has a preference in liquidation of $$50$ per share.

Prepare the stockholders' equity section of Sheridan's balance sheet at December $31,2025.($Enter account name only and do not provide descriptive information.$)$