Top Tech, Inc. Stockholders' Equity Section at the end of last year was as follows: Paid In capital:

Preferred Stock, 300,000 Shs. Authorized, 100,000 Outstanding, $1 Par, 8% dividend rate 100,000

Common Stock, 60,000 Shs. Issued and Outstanding, No Par 2,200,000

Total Paid in Capital 2,300,000

Retained Earnings 554,300

Total Stockholders' Equity 2,854,300 . Req. #2 prepare Top Tech, Inc. Stockholders' Equity Section at the end of this year.