The following stockholders’ equity accounts arranged alphabetically are in the ledger of Tyner Corporation at December 31, 2010.

The following stockholders’ equity accounts arranged alphabetically are in the ledger of Tyner Corporation at December 31, 2010. Common Stock ($5 stated value) $1,966,500 Paid-in Capital from Treasury Stock 13,580 Paid-in Capital in Excess of Stated Value-Common Stock 1,608,100 Paid-in Capital in Excess of Par Value-Preferred Stock 685,700 Preferred Stock (8%, $55 par, noncumulative) 889,900 Retained Earnings 1,756,700 139,100 Instructions