A CPA firm is engaged in the examination of the financial statements of Garrison Corporation for the year ended December 31, 2014. Garrison Corporation's financial statements and records have never been audited by a CPA. The stockholders' equity section of Garrison Corporation's balance sheet at December 31, 2014, follows: Stockholders' Equity: Capital stock-20,000 shares of $10 par value authorized: 5,500 shares issued and outstanding Capital contributed in excess of par value of capital stock Retained earnings Total stockholders' equity $ 55,000 63,800 110,000 $228,800 Founded in 2006, Garrison Corporation has ten stockholders and serves as its own registrar and transfer agent. It has no capital stock subscription contracts in effect. REQUIRED: Prepare the detailed audit program for the examination of the three accounts composing the stockholders' equity section of Garrison Corporation's balance sheet. (Do not include in the audit program the verification of the results of the current-year operations.)