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 $350,000 Paid-In Capital from Sale of Treasury Stock 242,300 Paid-In Capital in Excess of Par-Preferred Stock 88,800 Paid-In Capital in Excess of Stated Value-Common Stock 840,000 Preferred 2% Stock, $100 par 740,000 Retained Earnings 2,985,000