Borkowski Corporation Balance Sheet (partial) at December 31, 2012 Owner's Equity Paid-In Capital Capital Stock 8% Preferred Stock, $100 par value, 5,000 shares authorized, 5,000 shares issued and outstanding Common Stock, $5 stated value, 500,000 shares authorized, 400,000 shares issued, and 390,000 shares outstanding Total Capital Stock Additional Paid-in Capital In excess of par-Preferred Stock In excess of par-Common Stock From Treasury Stock Total additional Paid-in Capital w62 663 664 Total Paid-in Capital 666 Retained Earnings 667 Total Paid-in Capital andRetained Earnings 670 Less: Treasury Stock (10,000 common shares) (at cost) 671 Total Stocktoldery Equity 672 673 674 Prepare a stockholders' equity section 675 Assigne EC251 - isOCST - AssignPartAcct- AssignCorp B. E13-12. The following stockholders' equity accounts, arranged alphabetically. are in the ledger of Borkowski Corporation at December 31, 2012. Common Stock ($5 stated value) $1,700,000 Paid-in Capital in Excess of Par-Preferred Stock 280,000 Paid-in Capital in Excess of Stated Value-Common Stock 900,000 Preferred Stock (8%, $100 par, noncumulative) S00,000 Retained Earnings 1,134,000 Treasury Stock (10,000 common shares) 120,000 Instructions Prepare the StockHolders' Equity section of the Balance Sheet at December 31, 2012. Borkowski Corporation Balance Sheet (partial) at December 31, 2012 Owner's Equity