Liabilities and Shareholders' Equity Current liabilities Shareholders' equity \begin{tabular}{|l|r|r|} \hline Common stock at par value & 107,692 & 107,692 \\ \hline Capital in excess of par value & 17,669,231 & 14,192,308 \\ \hline Unearned stock compensation & (380,769) & (450,000) \\ \hline Accumulated other comprehensive income & (5,850,000) & (4,273,077) \\ \hline Retained earnings & 122,857,692 & 111,038,461 \\ \hline Total shareholders' equity & 134,403,846 & 120,615,384 \\ \hline tal liabilities and shareholders' equity & $223,830,769 & $225,265,385 \\ \hline \hline \end{tabular}