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

Common Stock, no par, $2 stated value, 419,000 shares authorized; 315,000 shares issued		$ 630,000
Common Stock Dividends Distributable		35,000
Paid-in Capital in Excess of Stated ValueCommon Stock		120,000
Preferred Stock, $6 par value, 8%, 35,000 shares authorized; 28,000 shares issued		168,000
Retained Earnings		812,000
Treasury Stock (14,000 common shares)		100,800
Paid-in Capital in Excess of ParPreferred Stock		350,000

Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock Common Stock Common Stock Dividenc Total Capital Stock HORNER INC. Balance Sheet (Partial). December 31, 20XX