Riverbed Corp has been authorized to issue 20,300 shares of $100 par value, 6%, noncumulative preferred stock and 1,130,000 shares of no-par common stock. The corporation assigned a $5 stated value to the common stock. At December 31, 2017, the ledger contained the following balances pertaining to stockholders equity.

Preferred Stock		$153,000
Paid-in Capital in Excess of Par ValuePreferred Stock		21,300
Common Stock		1,975,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,540,000
Treasury Stock (4,300 common shares)		43,000
Retained Earnings		82,100
Accumulated Other Comprehensive Income		49,300

The preferred stock was issued for $174,300 cash. All common stock issued was for cash. In November 4,300 shares of common stock were purchased for the treasury at a per share cost of $10. No dividends were declared in 2017.

RIVERBED CORP Partial Balance Sheet