Post to the stockholders' equity accounts. (Post entries in the order of journal entries presented in the previous part). Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock CONCORD CORPORATION Balance Sheet (Partial) $ $ Concord Corporation was organized on January 1,2022. It is authorized to issue 14,000 shares of 8%,$100 par value preferred stock. and 511,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 82,000 shares of common stock for cash at $6 per share. Mar. 1 Issued 4,850 shares of preferred stock for cash at $105 per share. Apr. 1 Issued 25,000 shares of common stock for land. The asking price of the land was $93,000. The fair value of the land was $82,000. May 1 Issued 76,500 shares of common stock for cash at $4,50 per share. Aug. 1 Issued 11,000 shares of common stock to attorneys in payment of their bill of $41,500 for services performed in helping the company organize. Sept. 1 Issued 12,000 shares of common stock for cashat $7 per share. Nov. 1 Issued 2,500 shares of preferred stock for cash at \$112 per share