An audit firm is engaged in the examination of the financial statements of Glow Corporation for the year ended December 31, 2022. Glow Corporations financial statements and records have never been audited. The stockholders equity section of Glow Corporations balance sheet at December 31, 2022, follows:

Stockholders' Equity
Capital Stock - 200,000 shares of Rp 1,000,000 par value authorized:
50,000 shares issued and outstanding	50,000,000,000
Capital contributed in excess of par value of capital stock	18,800,000,000
Retained earnings			105,000,000,000
Total stockholders' equity		173,800,000,000

Founded in 2005, Glow Corporation has 10 stockholders and serves as its own registrar and transfer agent. It has no capital stock subscription contracts in effect. Prepare the detailed audit program for the examination of the three accounts composing the stockholders equity section of Glow Corporations balance sheet. (Do not include in the audit program for the verification of the results of the current-year operations.)