Account to be changed Manufacturing costs Sales Original Amount 549000 759200 12/31/X3 12/31/X2 12/31/X3 12/31/X2 12/31/X3 12/31/X2 12/31/X3 12/31/X2...

The following data relate to LeMaster Corporation as of December 31, 20XX, the close of the current accounting period:

• Preferred stock—The company has 1,000 shares of $50 par-value cumulative preferred stock authorized. The stock pays a 10% dividend; to date, 400 shares have been issued at $55 per share.
• Common stock—A total of 25,000 shares of $1 stated-value common stock is authorized. To date, 10,000 shares have been issued at $10 per share, and an additional 3,000 shares have been subscribed to at $15 per share.

Assuming a retained earnings balance of $177,000, prepare the stockholders' equity section of LeMaster's December 31, 20XX balance sheet.