Use the financial data and ratios listed below to fill in the balance sheet for Year 2 for Birmingham Company. Number of shares outstanding Sales Gross profit margin Inventory turnover ratio Notes payable Net profit margin Return on assets Percent of sales on credit Cash Accounts receivable Inventory Current assets Net fixed assets Total assets 41,000 $840,000 20% 8 $18,000 8% 8.0% 90% Average collection period (days) Accounts payable days Retained earnings (Dec 31, 2020) Dividends paid in 2021 Accruals Net fixed assets Debt ratio Par value per share Birmingham Company Balance Sheet for the Year Ending December 31, 2021 Notes payable Accounts payable Accruals Current liabilities Long-term debt Total liabilities Common stock Capital surplus Retained earnings Total liab. & equity 30 60 $28,000 $80,000 $84,000 654000 60% $0.50 According to the Balance Sheet you created, what did Birmingham Company record as Capital Surplus on its 2021 balance sheet