Depart unting I ate Acco 4. Advanced Computer Systems reported the follwing shareholders' equity section as of the beginning of the curene Contributed Capital Cormmon Stock, $0.50 par value, 850,000 shares authorized, $ 112,500 9,900,000 s 10,012,500 20,346,563 (453,800) (945,000) $ 28,960,263 225,000 shares issued, and 201,375 shares outstanding Addiaional Paid-in Capital in Excess of Par-Common Total Contributed Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Losa: Treasury Stock (23,625 common shares at cost) Total Stockholders' Equity Computer issued 125,000 shares of its S0.50 par common stock during the year. The market price of the shares are. The company paid $88,000 in underwriting fees to issue the shares. ood in net income for the year and declared and paid dividends of $4 per share at year end