. The stockholders equity of Seabury Occupational Therapy, Inc., on December 31, 2009, follows

Paid in capitol:

Common stock, $1 par, 1,000 shares authorized,

450 issued..............450

Paid in Capitol in excess of par-common $1,800

Total Paid in Capitol $2,250

Retained Earnings- $128,000

Total Stockholders Equity $130,350

On April 30, 2010, the market price of Seabury