Yeager Corporation was organized in January 2009. During 2009, Yeager engaged in the following stockholders' equity activities:

a. Secured approval for a corporate charter that authorizes Yeager to sell 500,000, $10 par common shares and 40,000, $100 par preferred shares

b. Sold 60,000 of the common shares for $16 per share

c. Sold 2,000 of the preferred shares for $102 per share

d. Purchased 550 of the common shares for the treasury at a cost of $18 each

e. Earned net income of $31,300

f. Paid dividends of $6,000

Required:

Prepare the stockholders' equity portion of Yeager's balance sheet.