At the end of the prior annual reporting period, Barnard Corporation's balance sheet showed the following:

$\backslash$table$[[\backslash$table$[[$BARNARD CORPORATION$],[$Balance Sheet$],[$At December $31,$ Prior Year$]],],[$Stockholders$\text{'}$ equity,$],[$Contributed capital,$],[$Common stock $($par $$15$;$7,000$ shares$),$$$105,000$