Presented below is information related to Hale Corporation’s stockholders’ equity for the year ending May 31, 2019:Common Stock, $1 par$3,500,000Paid-in Capital in Excess of Par—Common Stock550,000Stock Preferred 8 1/2% Stock, $50 par2,000,000Paid-in Capital in Excess of Par—Preferred400,000Retained Earnings1,500,000Treasury Common Stock (at cost)150,000Provide Hale Corporation’s stockholders’ equity section in complete, proper format.

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Stockholder's Equity

The stockholders’ equity (often referred to as the book value of the company) is the number of assets available to the stockholder after its entire liabilities is paid off. The stockholders’ equity is also sometimes referred to as owner's equity. The stockholders’ equity or book value generally includes common stock, treasury stock retained earnings. It is an indicator of a company's financial strength and is an important item on the company's balance sheet.