Concord Corporation was organized on January 1, 2025. It is authorized to issue 22,300 shares of 6%,$50 par value preferred stock and 467,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 73,500 shares of common stock for cashat $6 per share. Mar. 1 Issued 14,300 shares of preferred stock for cashat $53 per share. May 1 Issued 118,500 shares of common stock for cash at $8 per share. Sept. 1 Issued 5,700 shares of common stock for cash at $7 per share. Nov. 1 Issued 3.700 shares of preferred stock for cash at $56 per share. Date Account Titles and Explanation Debit Credit eTextbook and Media Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part) Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2025. (Enter account name only and do not provide descriptive information. eTextbook and Media List of Accounts Concord Corporation was organized on January 1, 2025. It is authorized to issue 22,300 shares of 6%,$50 par value preferred stock and 467,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 73,500 shares of common stock for cashat $6 per share. Mar. 1 Issued 14,300 shares of preferred stock for cashat $53 per share. May 1 Issued 118,500 shares of common stock for cash at $8 per share. Sept. 1 Issued 5,700 shares of common stock for cash at $7 per share. Nov. 1 Issued 3.700 shares of preferred stock for cash at $56 per share. Date Account Titles and Explanation Debit Credit eTextbook and Media Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part) Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2025. (Enter account name only and do not provide descriptive information. eTextbook and Media List of Accounts