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Gillgan Corporation was established on February 15, Year 1. Gilligan is authorized to issue 475,000 shares of $15 par value common stock. As of December 31, Year 3. Giligan's stockholders' equity accounts report the following balances: Multiple Choice $163,875 $59,375 $99.750 $40.375 Gillgan Corporation was established on February 15, Year 1. Gilligan is authorized to issue 475,000 shares of $15 par value common stock. As of December 31, Year 3. Giligan's stockholders' equity accounts report the following balances: Multiple Choice $163,875 $59,375 $99.750 $40.375