Use the following information for questions Q10-51 to Q10-53: These account balances at December 31 relate to Aqua Sport, Inc. Accounts Payabil.. Accounts Receivable... 51,400 Paid-in Capital in Excess ...81,950 313,000 Preferred Stock, 10%, S100 Par 81,000 71,600 Treasury Stock. Bonds Payable 5,700 Retained Earnings 3,900 Notes Receivable ...12,300