Exercise 11-10 The following accounts appear in the ledger of Skysong, Inc. after the books are closed at December 31, 2017 Common Stock (no-par, $3 stated value, 411,500 shares authorized, 349,000 shares issued) Paid-in Capital in Excess of Stated Preferred Stock ($50 par value, 7%, 45,900 shares authorized, 15,400 shares issued) Retained Earnings Treasury Stock (7,600 common shares) Paid-in Capital in Excess of Par Value-Preferred Stock Accumulated Other Comprehensive Loss $ 1,047,000 1,180,000 770,000 890,000 51,000 33,900 33,900 Value-Common Stock