The following is a list of selected accounts and ending account balances taken from the records of the Adams Company on December 31, 2010: Account Title Amount Premium on preferred stock $17,000 Common Stock 75,000 Premium on bonds payable 4,000 Preferred stock 80,000 Bonds payable 100,000 Preferred stock subscribed 20,000 Retained earnings 121,000 Premium on common stock 84,000 Additional information: 1. Common stock has a $5 par value, 50,000 shares are authorized, 15,000 shares have been issued and are outstanding. 2. Preferred stock has a $100 par value, 3,000 shares are authorized, 800 shares have been issued and are outstanding. Two hundred shares have been subscribed at $120 per share. The stock pays an 8% dividend, is cumulative and callable at $130 per share. 3. Bonds payable mature on January 1, 2014. They carry a 12% annual interest rate, payable semiannually. Required Prepare the contributed capital section of the December 31, 2010 balance sheet for the Adams Company. Include appropriate parenthetical notes