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: 1 Common Stock, no par, $15 stated value $5,085,000.00 2 Paid-In Capital from Sale of Treasury Stock 42,100.00 Paid-In Capital in Excess of Par-Preferred Stock 194,000.00 Paid-In Capital in Excess of Stated Value-Common Stock 468,500.00 Preferred 2% Stock, $110 par 7,150,000.00 Retained Earnings 39,000,000.00 Amount Descriptions Common stock dividends Common stock, no par, $15 stated value; 375,000 shares authorized, 339,000 shares issued Excess of issue price over par Excess of issue price over stated value From sale of treasury stock Increase in retained earnings Paid-in capital, common stock Paid-in capital, preferred stock Preferred stock dividends Preferred 2% stock, $110 par; 85,000 shares authorized, 65,000 shares issued Total contributed capital Total paid-in capital 1 Paid-in capital: 2 5 6 7 Point Loma Group Inc. Stockholders' Equity (Paid-In Capital Section) October 31, 20XX