Compare Cost vs Par-value Methods Tradoll Corporation's stockholders' equity at December 31, 2012 is as follows: Common Stock, $10 par (10,000 shares) $100,000 Paid-in capital in excess of par 3 ooo Contributed Capital 103,000 Retained Earnings 197 ooo $300,000 Total Stockholders' Equity The following treasury stock transaction occurred during 2013. Jan. 2: Purchased at $12 per share, 1,000 shares of Tradoll Corporation common stock. Feb. 4: Sold 500 shares of treasury stock at $13 per share. May 10: Sold 500 shares of treasury stock at $8 per share. On Jan. 7th, 2014, it retired the remaining shares in treasury. B/S On 12/31/2013 Common Stock at Par APIC in excess of Retained Earnings Total stockholders' Par equity $