Dec / 04

Stock holder Equity for Accounting?

                        The following accounts appear in the ledger of Rosswell Inc. after the books are closed at December 31, 2010. 


Common Stock (no-par, $1 stated value, 408,000 shares 
authorized, 265,000 shares issued) $265,000 
Paid-in Capital in Excess of Stated Value — Common Stock 1,254,100 
Preferred Stock ($50 par value, 8%, 42,660 shares authorized, 
12,770 shares issued) 638,500 
Retained Earnings 736,000 
Treasury Stock (10,400 common shares) 66,560 
Paid-in Capital in Excess of Par Value — Preferred Stock 32,600 


Complete the stockholders’ equity section at December 31, below assuming $100,000 of retained earnings is restricted for plant expansion. 


How would I put this into a Balance Sheet?

ROSSWELL INC. 
Partial Balance Sheet 
December 31, 2010

Stockholders’ equity 
Paid-in capital 
Capital stock 
8% Preferred stock, 
$50 par value, 
42660 shares authorized, 
12770 shares issued $ 
Common stock, 
no par, $1 stated value 
408000 shares authorized, 
265000 shares issued and 
outstanding _____ 
Total capital stock $ _____________
Additional paid-in capital 
In excess of par value - preferred stock ________________
In excess of stated value - common stock _______________

Total additional paid-in capital ______________-

Total paid-in capital ______________________ 
In excess of stated value - common stockTreasury stockCommon stockIn excess of par value - preferred stockRetained earnings, see Note Preferred stock 

Total paid-in capital and retained earnings 
Less: In excess of stated value - common st
Answer