问题如下：
The following is the balance sheet of Theta Company with selected data at the end of the year:
The investment in Gama Company cost $130,000 and is classified as FVOCI. At the end of the year, Theta Company's total owners' equity is closest to:
选项：
A.$1,500,000.
$1,503,000.
$1,894,000.
解释：
Total stockholders' equity consists of common stock of $560,000, preferred stock of $126,000, retained earnings of $782,000, and accumulated other comprehensive income of $35,000, for a total of $1,503,000.
Total stockholders' equity = common stock of $560,000 +
preferred stock of $126,000 + retained earnings of $782,000 +
accumulated OCI of $35,000 = $1,503,000
老师请问，普通股和优先股，都是市场上公开发行的流通股，这些股票的价值不是说和BS中股东投资对应的capital是没有关系的吗？
equity 应该是包含capital和APIC，而不是市场上流通的普通和优先股的股价吗？谢谢！
