common stock ($1 par value) 10000

prefered stock ($20 par value) 10000

realized earnings 600000

Unrealized increase in fair value of available for sale sequtity 21000

Treasury stock - Common (at coast) 1000

Paid-in Capital in Excess of par from Treasury stock 10000

Paid-in Capital in Excess of par from Stock Option (common)

Other information:

common stock has 100000 shares authorized, 10000 shares issued & outstanding. Preferd stock pays a 10% divident, is non-cumulative and callable at $100 shares and has 10000 shares authorized, 100 shares issued & outstanding. Hap has required and hold 100 shares of its own common stock (treasury sock)

Help How to prepare the Stockholder's Equity?