On June 30. 2013. Sharper Corporation's common stock is priced at $26.50 per share before any stock dividend or split, and the stockholders' equity section of its balance sheet appears as follows. Common stock$8 par value, 90,000 shares authorized. 36,000 shares issued and outstanding dollar $288,000. Paid-in capital in excess of par value, common stock 100, 000. Retained earnings 388,000. Total stockholders' equity $776,000