The following stockholders equity accounts, arranged alphabetically, are in the ledger of Sheffield Corp. at December 31, 2017. Common Stock ($4 stated value) $2,480,000 Paid-in Capital in Excess of Par ValuePreferred Stock 69,750 Paid-in Capital in Excess of Stated ValueCommon Stock 1,627,500 Preferred Stock (5%, $100 par, noncumulative) 930,000 Retained Earnings 2,067,700 Treasury Stock (18,600 common shares) 111,600

SHEFFIELD CORP Partial Balance Sheet