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Charleston Corporationhasthe followingaccountsat December 31 : Common Stock,10 par 7,000 shares issued, 70,000; Paid - inCapitalin Excessof Par 10,000; Re- tained Earnings 40,000; andTreasury Stock Charleston Corporationhasthe followingaccountsat December 31 : Common Stock,10 par 7,000 shares issued, 70,000; Paid - inCapitalin Excessof Par 10,000; Re- tained Earnings 40,000; andTreasury Stock