How do you get the 2,500 and the 1,000?

repare the stockholders' equity section of the balance sheet for Olsen Corporation at December 31. Retained earnings $ 35,500 Paid-in capital from treasury stock 700 Treasury stock (100 shares at cost) 3,000 Paid-in capital in excess of PV-CS 37,500 Common stock, $10 par value, 4.000 shares authorized: ? 2.500 shares issued 25,000 3.000 Paid-in capital in excess of PV-PS Preferred stock, 9%, $50 par value, 100 shares authorized; 20 shares issued and outstanding ? 1,000