The following stockholders” equity accounts, arranged alphabetically, are in the ledger of Charlotte Corporation at December 31, 2012.

Common Stock ($2 stated value, 1,800,000 shares authorized)

$2,600,000

Paid-in Capital in Excess of Par Value—Preferred Stock

158,000

Paid-in Capital in Excess of Stated Value—Common Stock

1,950,000

Preferred Stock (8%, $50 par, noncumulative, 50,000 shares

authorized)

900,000

Retained Earnings

1,958,000

Treasury Stock—Common (20,000 shares)

80,000

Instructions

Prepare the stockholders” equity section of the balance sheet at December 31, 2012.