4. The Quincy Company had the following balances, among others, in its general ledger on December 31, 2023. Using this information, prepare a statement of stockholders' equity as of that date.
Fractional-share rights outstanding, common $ 800
Additional paid-in capital 12,000
Reserve for plant expansion 46,000
Sinking fund 80,000
Bonds payable 90,000
Treasury stock, common, 2,200 shares, at cost 14,000
Preferred stock, $1, $ par value, 50,000 shares authorized, 28,000 shares issued and outstanding 168,000
Retained earnings, unappropriated 142,000
Investment in U.S. Treasury bonds 33,000
Common stock, $ stated value, 60,000 shares authorized, 43,800 shares issued 175,200
Premium on bonds payable 22,000
Loss on currency exchange translation 15,000