Reporting paid-in capital The following accounts and their balances were selected from the adjusted trial balance of Point Loma Group Inc., a freight forwarder, at October 31, the end of the current fiscal year: Common Stock, no par, $5 stated value Paid-In Capital from Sale of Treasury Stock Paid-In Capital in Excess of Par-Preferred Stock Paid-In Capital in Excess of Stated Value-Common Stock Preferred 2\% Stock, $100 par Retained Earnings $200,000207,900112,800480,000940,0002,562,000 Point Loma Group Inc. Balance Sheet October 31, 20XX Line Item Description Stockholder's Equity Paid-in Capital: Excess of Issue Price Over Par Total Paid-In Capital Amount Amount $