The following selected accounts appear in the ledger of Parks Construction Inc, at the beginning of the current year:

$\backslash$table$[[$Preferred $2\%$ Stock, $$100$ par shares au$],[$Paid$-$In Capital in Excess of Par$-$Preferred Stock$],[$Common Stock, $$5$ par shares authori$],[$aid$-$In Capital in Excess of Par$-C$