811 E 20-5B (LO4) Total paid-in capital: $220,000 STOCKHOLDERS EQUITY SECTION After closing its books on December 31, Mel Brothers' stockholders' equity accounts have the following balances: 6,000 Common stock subscriptions receivable 90,000 Common stock, $6 par, 15,000 shares Preferred stock, $10 par, 8%, 10,000 shares 100,000 Common stock subscribed, $6 par, 5,000 shares 30,000 Retained earnings 50,000 Prepare the stockholders' eauitv section 810