DE15-17 (Stockholders' Equity Section) Teliler Corporation's post-closing trial balance at December 31. 2010, was as follows. TELLER CORPORATION POST-CLOSING TRIAL BALANCE DECEMBER 31,2010 Dr. Cr. 310,000 Accounts payable Accounts receivable Accumulated Addltional paid-in capttal-common $ 4BD,000 deprecia lding and equipment 185,000 ,000.000 160,000 30,000 700,000 in excess of par value From sale of treasury stock Allowance for doubttul accounts Bonds payable Building and equipment Cash Common stock 1 par value) Dividends payabie on preferred stock-cash Inventories Land Preterred stook ($50 par value) Prepaid expenses Retained earnings Treasury stock-common at cos 1,450,000 190,000 200,000 ,000 56D.000 40D,000 500,000 4D,0DD 201,000 $3.290,000 53.290.0DD Totals f common and preferred shares. At December 31,2010, Telier had the following number o Common Preferred Authorized issued Outstanding 600.000 200,000 180.000 60,000 10,0DD 10,000 The dividends on preieze stock are cumalasve, in addition, tive referred str.ck has&preference in liqudeson ct $50 per shate. balance sheet presentation for the liability for borids peabe