From the following alphabetical list of selected accounts taken from the general ledger of Bentley Corporation as of December 31, 2XXX, select the accounts that are part of the Stockholder's Equity. Then help prepare the Stockholder's Equity section of the Balance Sheet on December 31, 2XXX.

Accounts receivable - $50,000

Cash dividends - $20,000

Common stock, $10 par, 20,000 shares outstanding - $200,000

Inventory - $75,000

Note payable - $25,000

Notes receivable - $20,000

Paid-in excess of par-common - 350,000

Paid-in excess of par-preferred - $150,000

Preferred stock, $100 par, 10% cumulative, 1,000 shares outsatanding - $100,000

Retained earnings - $250,000

Unearned revenue - $15,000