(40 MIN) PT/QB 38,000 18B-3. From the following partial mixed list, select the appropriate titles and prepare a stockholders' equity section using the source-of-capital approach as shown in the Blueprint example for Ununoctium Corporation on July 31, 201X. Office Equipment $110,000 Land 215,000 Paid-In Capital in Excess of Par Value Preferred Stock 85,000 Building 70,000 Accounts Receivable 135,000 Notes Receivable Organization Costs 10,500 Common Stock, $8 par value (60,000 shares issued and outstanding: 85,000 shares authorized) 480,000 Retained Earnings 200,000 Subscriptions Receivable --Common Stock 81,000 Patents 12,000 Preferred 17% Stock, 549 par value (6,000 shares issued: 8,500 shares authorized) 294,000 Common Stock Subscribed at Par 240,000 Paid-In Capital in Excess of Par Value--Common Stock 17,000 Check Figure: Total Stockholders' Equity $1,316,000