The following accounts appear in the ledger of Horner Inc. after the books are closed at December 31.

Common Stock, no par, $1 stated value, 400,000 shares authorized; 300,000 shares issued		$ 300,000
Common Stock Dividends Distributable		30,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,200,000
Preferred Stock, $5 par value, 8%, 40,000 shares authorized; 30,000 shares issued		150,000
Retained Earnings		800,000
Treasury Stock (10,000 common shares)		74,000
Paid-in Capital in Excess of ParPreferred Stock		344,000

HORNER INC. Balance Sheet (Partial) December 31, 20OXX Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock Common Stock Common Stock Dividends Total Capital Stock Additional Paid-in Capital Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings