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.