The following stockholders’ equity accounts arranged alphabetically are in the ledger of Jenkins Corporation at December 31, 2010.

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 Value—Preferred Stock ..... 288,400

Preferred Stock (8%, $100 par, noncumulative) ........ 300,000

Retained Earnings ..................... 826,000

Treasury Stock—Common (8,000 shares) ............ 88,000

Instructions

Prepare a stockholders’ equity section at December 31, 2010.