Date Account Titles and Explanation Debit Credit Common Stock Paid-in Capital in Extess of Stated Value-Common Stock Mar12 Cash 621000 Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Commonstock Paid-in Capital in Excess of Stated Value-Common Stock Cash Commonstock Pald in Capital in Excess ol Stated Value Common Stock Preferred 5ook Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value Common Stock