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, $13 stated value	$4,147,000.00
2	Paid-In Capital from Sale of Treasury Stock	45,400.00
3	Paid-In Capital in Excess of Par-Preferred Stock	192,000.00
4	Paid-In Capital in Excess of Stated Value-Common Stock	481,000.00
5	Preferred 2% Stock, $120 par	7,800,000.00
6	Retained Earnings	40,795,000.00

Prepare the Paid-In Capital portion of the Stockholders Equity section of the balance sheet using Method 1 of Exhibit 9 There are 375,000 shares of common stock authorized and 85,000 shares of preferred stock authorized. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.

Point Loma Group Inc.

Stockholders Equity (Paid-In Capital Section)

October 31, 20XX

1	Paid-in capital:
2	Preferred 2% stock, $120 par; 85,000 shares authorized, 65,000 shares issued
3	Excess of issue price over par
4	Paid-in capital, preferred stock
5	Common stock, no par, $13 stated value; 375,000 shares authorized, 319,000 shares issued
6	Excess of issue price over stated value
7	Paid-in capital, common stock
8	From sale of treasury stock
9	Total paid-in capital