Number of shares outstanding 41,000 Average collection period (days) 30 Sales $840,000 Accounts payable days 60 Gross profit margin 20% Retained earnings (Dec 31, 2020) $28,000 Inventory turnover ratio 8 Dividends paid in 2021 $80,000 Notes payable $18,000 Accruals $84,000 Net profit margin 8% Net fixed assets 654000 Return on assets 8.0% Debt ratio 60% Percent of sales on credit 90% Par value per share $0.50 Cash Accounts receivable Inventory Current assets Net fixed assets Total assets Birmingham Company Balance Sheet for the Year Ending December 31, 2021 Notes payable Accounts payable Accruals Current liabilities Long-term debt Total liabilities Common stock Capital surplus Retained earnings Total liab. & equity According to the Balance Sheet you created, what did Birmingham Company record as Capital Surplus on its 2021 balance sheet