Stockholders' Equity Section of Balance Sheet The following Stockholders' Equity section of the balance sheet prepared as of the end of the current year: Stockholders' Equity Paid-In Capital: Preferred 2\% stock, $60 par (94,000 shares authorized and issued) Excess Over Par Paid-in Capital, Preferred Stock \begin{tabular}{ll} Common stock, $10 par (750,000 shares authorized, 619,000 shares issued ) & 5,190,000 \\ \hline Excess Over Par & 5,322,000X \\ \hline \end{tabular} Paid-in Capital, Common Stock Total paid-in capital Retained Earnings Treasury stock (56,000 shares at cost Total stockholders' equity