On June 30, 2015, Sharper Corporation's common stock is priced at $31.00 per share before any stock dividend or split, and the stockholders' equity section of its balance sheet appears as follows. Common stock-$4 par value, 95,000 shares authorized, 38,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings $152,000 100,000 252,000 Total stockholders' equity 504,000