From the following partial mixed list, select the appropriate titles and prepare a stockholders' equity section using the source-of-capital approach as shown in the Blueprint example for Ununoctium Corporation on July 31, 201X. Office Equipment $110,000 Land 215,000 Paid-In Capital in Excess of Par Value-Preferred Stock 85,000 Building 70,000 Accounts Receivable 135,000 Notes Receivable 38,000 Organization Costs 10,500 Common Stock, $8 par value (60,000 shares issued and outstanding; 85,000 shares authorized) 480,000 Retained Earnings 200,000 Check Figure: Subscriptions Receivable-Common Stock 81,000 Total Stockholders Equity $1,316,000 Patents 12,000 Preferred 17% Stock, $49 par value (6,000 shares issued: 8,500 shares authorized) 294,000 Common Stock Subscribed at Par 240,000 Paid-In Capital in Excess of Par Value-Common Stock 17,000