A partial list of the accounts and ending account balances taken from the post-closing trial balance of Jordan Corporation on December 31, 2019, is as follows:
Account Title .......................................................................Amount
Retained Earnings .............................................................$410,000
Bonds Payable .....................................................................220,000
Common Stock Subscribed .................................................60,000
Long-Term Investments in Stock .......................................210,000
Additional Paid-in Capital on Common Stock ...................460,000
Premium on Bonds Payable ................................................30,000
Common Stock .....................................................................500,000
Preferred Stock Subscribed .................................................35,000
Additional Paid-in Capital on Preferred Stock ..................112,000
Preferred Stock .....................................................................300,000
Additional Paid-in Capital from Treasury Stock ....................4,000
Unrealized Increase in Value of Securities Available for Sale ..3,000
Common Stock Option Warrants .............................................20,000
Additional information:
1. Common stock is no-par, with a stated value of $10 per share. 90,000 shares are authorized, 50,000 shares are issued and outstanding, and 6,000 shares have been subscribed at a price of $28 per share.
2. Preferred stock has a $50 par value, 8,000 shares are authorized, 6,000 shares are issued and outstanding, and 700 shares have been subscribed at a price of $70 per share. Each share is cumulative, is convertible into 5 shares of common stock, and pays a 7% annual dividend. Dividends are not in arrears.
3. Bonds payable mature on July 1, 2028. They carry a 12% annual interest rate, payable semiannually. The premium is being amortized using the straight-line method.

Required:
Prepare the Contributed Capital section of the December 31, 2019, balance sheet for Jordan. Include appropriate parenthetical notes for the common and preferred stock.