Date Account Titles Debit Credit Jan. 10 Cash $ 507,000 Common Stock $ 253,500 Paid in Capital in excess of stated value - Common Stock $ 253,500 Mar. 1 Cash $ 566,500 Preferred Stock $ 515,000 Paid in Capital in excess of par - Preferred Stock $ 51,500 Apr. 1 Land $ 81,500 Common Stock $ 70,500 Paid in Capital in excess of stated value - Common Stock $ 11,000 May. 1 Cash $ 420,000 Common Stock $ 252,000 Paid in Capital in excess of stated value - Common Stock $ 168,000 Aug. 1 Organization Expenses $ 39,500 Common Stock $ 30,000 Paid in Capital in excess of stated value - Common Stock $ 9,500 Sep. 1 Cash $ 80,500 Common Stock $ 34,500 Paid in Capital in excess of stated value - Common Stock $ 46,000 Nov. 1 Cash $ 222,000 Preferred Stock $ 200,000 Paid in Capital in excess of par - Preferred Stock $ 22.000 Blossom Company Balance Sheet (Partial) December 31, 2022 Paid-in Capital Capital Stock Preferred Stock $ Common Stock $ ta $ eTextbook and Media List of Accounts