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, 389,300 shares authorized; 311,200 shares issued 311,200 Common Stock Dividends Distributable Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock, $6 par value, 890, 39,290 shares authorized; 25,950 shares issued Retained Earnings Treasury Stock (10,900 common shares) Paid-in Capital in Excess of Par-Preferred Stock 30,290 1,247,000 155,700 849,800 77,390 346,480