At December 31, Idaho Company had the following ending account balances: Retained Earnings $250,000 Preferred Stock ($100 par, 7% cumulative, 10,000 authorized, 5,000 issued and outstanding) 500,000 Treasury Stock 40,000 Paid-In Capital in Excess of ParCommon Stock 625,000 Paid-In Capital in Excess of ParPreferred Stock 50,000 Common Stock ($5 par value, 500,000 shares authorized, 105,000 issued) 525,000