Paid In Capital, Excess of Par Common Stock Short term Investments	$ 117,000 50,000
Preferred stock, 12%, $100 par value Common Stock, $5 par value Retained earnings, 1/1/18	400,000 1,650,000 125,000
Organizational expense Treasury Stock-common(2,000 shares) Merchandise Inventory	1,500 37,000 105,000
Purchases Gain on sale of investment Dividend Revenue	650,000 4,800 11,000
Accounts Payable Notes Payable Estimated income taxes payable	400,000 80,000 115,000
Paid-in-capital- Excess of Par, Preferred Stock Mortgage Payable Interest Expense	200,000 105,000 7,500
Interest Payable Dividends Payable Dividends Cash	3,000 15,000 75,000 146,000

Stock holders Equity?

Retained Earnings?