The following stockholders’ equity accounts arranged alphabetically are in the ledger of Alpers Corporation at December 31, 2014.
Common Stock ($10 stated value) .............. $1,200,000
Paid-in Capital from Treasury Stock ............. 6,000
Paid-in Capital in Excess of Par—Preferred Stock ......... 288,400
Paid-in Capital in Excess of Stated Value—Common Stock ..... 690,000
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, 2014.