The following accounts and their balances were selected from the unadjusted 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. 510 stated value $3,440,000.00 Paid-in Capital from Sale of Treasury Stock 48,800.00 Paid In Capital in Excess of Par. Preferred Stock 189,000.00 Paid in Capital in Excess of Stated Value-Common Stock 198,000.00 5 Preferred 2% Stock $105 pa 7,350,000.00 Retained Earnings 250,000.00 Amount Descriptions Common stock dividends Common stock, no par, $10 stated value; 375,000 shares authorized, 344,000 shares issued Excess over par From sale of treasury stock Increase in retained earnings Preferred stock dividends Paid-in capital, preferred stock Paid-in capital, common stock Preferred 2% stock, $105 par; 85,000 shares authorized, 70,000 shares issued Total paid-in capital Point Loma Group Inc. Stockholders' Equity (Paid-In Capital Section) October 31, 20XX Paid-in capital