A partial listing of accounts and ending balances for Jacob, Inc., on December 31, 2016, is shown below:

Investments in long-term notes receivable	$ 40,000
Bonds payable	300,000
Temporary investment in equity securities available for sale	120,000
Premium on bonds payable	26,000
Common stock	180,000
Subscriptions receivable: common stock	120,000
Additional paid-in capital from preferred stock conversion	24,000
Retained earnings	650,000
Preferred stock	300,000
Long-term investment in equity securities available for sale	150,000
Additional paid-in capital on common stock	910,000
Common stock subscribed	20,000
Goodwill	46,000
Donated capital	35,000
Preferred stock subscribed	50,000
Additional paid-in capital on preferred stock Following is additional information relative to the above accounts:	45,000

• • The preferred stock is 8% cumulative with par value of $50. For the preferred stock, 10,000 shares have been authorized, 6,000 shares are issued and outstanding, and 1,000 shares have been subscribed at a price of $65 per share. Each share of preferred stock is convertible into four shares of common.
• Bonds payable mature on September 30, 2020. They have a stated interest rate of 10%, payable semiannually. The straight-line method is used to amortize the premium.
• Common stock has a par value of $4 per share. For the common stock, 60,000 shares have been authorized, 45,000 shares are issued and outstanding, and 5,000 shares have been subscribed at $32 per share.

Required:

Prepare the contributed capital section of the December 31, 2016 balance sheet for Jacob, Inc. Include appropriate parenthetical notes for the common and preferred stock.