1. Reporting Stockholders' Equity

   Using the following accounts and balances, prepare the Stockholders' Equity section of the balance sheet using Method 1 of Exhibit 8. 90,000 shares of common stock authorized, and 4,000 shares have been reacquired.

   Common Stock, $80 par	$5,040,000
   Paid-In Capital from Sale of Treasury Stock	202,000
   Paid-In Capital in Excess of ParCommon Stock	1,071,000
   Retained Earnings	2,369,000
   Treasury Stock	109,000

   Stockholders' Equity
   Paid-In Capital:
   	$
   		$
   Total Paid-in Capital		$
   Total		$
   Total Stockholders' Equity		$

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